THE BANK OF NEW YORK MELLON FKA THE BANK OF NEW YORK NOT IN ITS INDIVIDUAL CAPACITY BUT SOLELY AS TRUSTEE FOR THE BENEFIT OF THE CERTIFICATE HOLDERS OF THE CWMBS 2006 10 TRUST MORTGAGE PASS THROUGH CERTIFICATES SERIES 2006 10 v. ROBERT NISPEROS MARQUEZ MARLYN MIRANDA MARQUEZ MORTGAGE ELECTRONIC REGISTRATIONS SYSTEMS INC CASTLE COOKE MORTGAGE LLC DEPARTMENT OF TAXATION STATE OF HAWAI UNITED STATES OF AMERICA DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE (2017)

Supreme Court of Hawai‘i.

THE BANK OF NEW YORK MELLON FKA THE BANK OF NEW YORK, NOT IN ITS INDIVIDUAL CAPACITY BUT SOLELY AS TRUSTEE FOR THE BENEFIT OF THE CERTIFICATE HOLDERS OF THE CWMBS 2006-10 TRUST, MORTGAGE PASS THROUGH CERTIFICATES, SERIES 2006-10, Respondent/Plaintiff-Appellee, v. R. ONAGA, INC., a Hawai'i corporation, Respondent/Defendant-Appellant, ROBERT NISPEROS MARQUEZ; MARLYN MIRANDA MARQUEZ; MORTGAGE ELECTRONIC REGISTRATIONS SYSTEMS, INC., solely as nominee for CASTLE & COOKE MORTGAGE, LLC, a Hawai'i corporation; DEPARTMENT OF TAXATION, STATE OF HAWAI'I; UNITED STATES OF AMERICA, DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE, Respondents/Defendants-Appellees,

LYLE ANTHONY FERRARA and LINDA SUSAN FERRARA, Petitioners/Intervenors. (CIVIL NO. 11-1-2095) R. ONAGA, INC., a Hawai'i corporation, Respondent/Defendant-Appellant, v. ROBERT NISPEROS MARQUEZ; MARLYN MIRANDA MARQUEZ; BANK OF NEW YORKMELLON, TRUSTEE; MORTGAGE ELECTRONIC REGISTRATIONS SYSTEMS, INC.; DEPARTMENT OF TAXATION, STATE OF HAWAI'I; INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY, U.S.A., Respondents/Defendants-Appellees., LYLE ANTHONY FERRARA and LINDA SUSAN FERRARA, Petitioners/Intervenors. (CIVIL NO. 12-1-1758)

SCWC-14-0000426

Decided: August 22, 2017

(By: Recktenwald, C.J., Nakayama, Pollack, and Wilson, JJ., and Circuit Judge Kim, in place of McKenna, J., recused)