Current Employment Position(s)

Partner

Year Joined Organization: 1993

Areas of Practice

• Taxation
• Business
• International Business Law

West Practice Categories

Taxation Law, Business & Commercial Law, Business & Trade

Bar Admissions

• Hawaii, 1970
• U.S. Tax Court, 1976

Professional Associations and Memberships

• Hawaii State Bar Association, Taxation Law Section
• Hawaii State Bar Association, International Law and Practice Section
• American Bar Association, Taxation Law Section
• American Bar Association, International Law and Practice Section

Classes and Seminars

• Lecturer, Tax Considerations in Real Estate Transactions, University of Hawaii College of Continuing Education
• Panelist, Tax and Non-Tax Considerations in Forming Corporations, Hawaii State Bar Convention

Past Employment Positions

• Carlsmith Ball Wichman Murray Case Mukai & Ichiki, Partner, 1984 - 1993
• Mukai, Ichiki, Raffetto & MacMillan, Partner, 1975 - 1984
• Woodell, Mukai, Ichiki, et al., Associate, 1972 - 1975
• Honolulu City Prosecutor's Office, Prosecutor, 1970 - 1972
• City Prosecutor's Office, Deputy Prosecutor, 1970 - 1972
• Judicial Salary Commission, Past Member

Education

• University of California, Hastings College of the Law, San Francisco, California, 1970
  J.D.
  
  Law Review: Hastings Law Review
• University of Hawaii, Honolulu, Hawaii, 1965
  M.A.
  Major: Mathematics
• University of Hawaii, Honolulu, Hawaii, 1962
  B.A.

Address

Five Waterfront Plaza, 4th Floor
500 Ala Moana Boulevard
Honolulu, HI 96813

Phones

(808) 529-7300

Faxes

(808) 524-8293

Websites

http://www.m4law.com