In re: Tax Appeal of Vreugdenhil and Nakayama

Opinion

Electronically Filed Supreme Court SCWC-XX-XXXXXXX 01-JUN-2026 07:47 AM Dkt. 7 ODAC

SCWC-25-00000524

IN THE SUPREME COURT OF THE STATE OF HAWAII

In the Matter of the Tax Appeal of NICHOLAS KEITH VREUGDENHIL and YUMIKO NAKAYAMA, Appellants-Appellants,

and

In the Matter of the Tax Appeal of ROBERT G. RINNINSLAND and RHONDA C. RINNINSLAND, Trustees of the Robert G. and Rhonda C. Rinninsland Trust Dated March 27, 2018, 1CTX-XX-XXXXXXX Petitioners/Appellants-Appellants.

CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS (CAAP-XX-XXXXXXX; CASE NO. 1CTX-XX-XXXXXXX (Consolidated with 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; 1CTX-XX-XXXXXXX; and 1CTX-XX-XXXXXXX)) ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI (By: Devens, C.J., McKenna, Eddins, and Ginoza, JJ., and Circuit Judge Medeiros, assigned by reason of vacancy)

Petitioners’ Application for Writ of Certiorari, filed

on May 7, 2026, is hereby rejected.

DATED: Honolulu, Hawaiʻi, June 1, 2026.

/s/ Vladimir P. Devens

/s/ Sabrina S. McKenna

/s/ Todd W. Eddins

/s/ Lisa M. Ginoza

/s/ Dyan M. Medeiros