In re: Tax Appeal of PM & AM Research, Inc. v. State

• Court: Hawaii Supreme Court
• Decided: January 5, 2026
• Docket: SCWC-25-0000526
• Status: Published

Opinion

Electronically Filed Supreme Court SCWC-XX-XXXXXXX 05-JAN-2026 09:08 AM Dkt. 14 OGAC

SCWC-XX-XXXXXXX, SCWC-XX-XXXXXXX, SCWC-XX-XXXXXXX, and SCWC-XX-XXXXXXX

IN THE SUPREME COURT OF THE STATE OF HAWAIʻI ________________________________________________________________

SCWC-XX-XXXXXXX (CAAP-XX-XXXXXXX; CASE NO. 1CTX-XX-XXXXXXX)

IN THE MATTER OF THE TAX APPEAL OF PM & AM RESEARCH, INC., Petitioner/Appellant-Appellant,

vs.

STATE OF HAWAIʻI, Respondent/Appellee-Appellee.

-----------------------------------------

IN THE MATTER OF THE TAX APPEAL OF PM & AM RESEARCH, INC., Petitioner/Appellant-Appellant,

----------------------------------------- SCWC-XX-XXXXXXX (CAAP-XX-XXXXXXX; CASE NO. 1CTX-XX-XXXXXXX)

IN THE MATTER OF THE TAX APPEAL OF BIG ISLAND SCIENCE CENTER, LLC, Petitioner/Appellant-Appellant,

IN THE MATTER OF THE TAX APPEAL OF WHALE WATCHERS, LLC, Petitioner/Appellant-Appellant,

STATE OF HAWAIʻI, Respondent/Appellee-Appellee. ________________________________________________________________ CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS

ORDER ACCEPTING APPLICATIONS FOR WRIT OF CERTIORARI (By: McKenna, Acting C.J., Eddins, Ginoza, and Devens, JJ., and Circuit Judge Kimura, assigned by reason of vacancy)

Upon consideration of Petitioners’ applications for

writ of certiorari, filed on November 13 and 18, 2025, and the

record, it is ordered:

1. The applications for writ of certiorari filed in

SCWC-XX-XXXXXXX, SCWC-XX-XXXXXXX, SCWC-XX-XXXXXXX, and SCWC-25-

0000528 are hereby accepted and will be scheduled for oral

argument. The parties will be notified by the appellate clerk

regarding scheduling.

2 2. SCWC-XX-XXXXXXX, SCWC-XX-XXXXXXX, SCWC-25-

0000527, and SCWC-XX-XXXXXXX are consolidated for all purposes.

3. All future submissions by the parties shall be

filed in SCWC-XX-XXXXXXX.

DATED: Honolulu, Hawaiʻi, January 5, 2026.

/s/ Sabrina S. McKenna

/s/ Todd W. Eddins

/s/ Lisa M. Ginoza

/s/ Vladimir P. Devens

/s/ Jordon J. Kimura