Background
Rickey R. Mikami and Emilou N. Mikami pursued a tax appeal against the Director of Taxation for the State of Hawai‘i. The matter originated in the Tax Appeal Court and proceeded through the Intermediate Court of Appeals under appellate docket number CAAP-25-0000523.
The Mikamis filed an application for a writ of certiorari with the Hawai‘i Supreme Court on July 9, 2026, seeking further review. Circuit Judge Kauanoe A.D. Jackson participated by assignment because of a vacancy.
The Court’s Holding
The Hawai‘i Supreme Court rejected the Mikamis’ application for a writ of certiorari. Its September 9, 2026 order therefore left the case without further review by the state’s highest court.
The brief order provided no substantive reasoning and did not decide or endorse any merits issue in the underlying tax dispute.
Key Takeaways
- The Hawai‘i Supreme Court declined to review the Mikamis’ tax appeal.
- The order rejected the certiorari application without explaining the court’s reasons.
- The order did not establish a substantive holding on Hawai‘i tax law.
Why It Matters
The order ends the Mikamis’ effort to obtain review by the Hawai‘i Supreme Court in this proceeding. Because the court supplied no merits analysis, the order’s significance is procedural rather than precedential on the underlying tax questions.