Legal Opinion
Kamikawa v. United Parcel Service, Inc.
Hawaii Supreme Court
Decided October 29, 1998No. 21467PublishedCited by 5 opinions
1Opinion of the Court
MOON, Chief Justice.
This appeal arises from the Tax Appeal Court’s order granting Appellee United Parcel Service’s [hereinafter, UPS] Motion for Summary Judgment and denying Appellant Ray K. Kamikawa, Director of Taxation, State of Hawaii’s [hereinafter, Kamikawa or State] Motion for Summary Judgment. The issue presented in this appeal is whether the Federal Aviation Act (FAA), which regulates “air transportation,” preempts Hawai'i Revised Statute (HRS) § 239-6 (1976)—Ha-waii’s Public Service Company (PSC) tax statute 1 —as it applies to the gross receipts that are attributable to the ground…
2Cases cited12 opinions
- Cipollone v. Liggett Group, Inc.Supreme Court of the United States · 1992
- Medtronic, Inc. v. LohrSupreme Court of the United States · 1996
- Lorillard v. PonsSupreme Court of the United States · 1978
- Merrill Lynch, Pierce, Fenner & Smith, Inc. v. CurranSupreme Court of the United States · 1982
- Kawamata Farms, Inc. v. United Agri ProductsHawaii Supreme Court · 1997
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3Cited by5 opinions
- Southwest Air Ambulance, Inc. v. City of Las CrucesCourt of Appeals for the Tenth Circuit · 2001
- Tax Appeal of Kamikawa v. Lynden Air Freight, Inc.Hawaii Supreme Court · 1998
- In re Tax Appeal of Travelocity.Com., L.P. v. Director of Taxation.Hawaii Supreme Court · 2015
- Burlington Air Express, Inc. v. Municipio De CarolinaSupreme Court of Puerto Rico · 2001
- Burlington Air Express, Inc. v. Municipio de CarolinaSupreme Court of Puerto Rico · 2001