Legal Opinion

Moore v. Kamikawa

District Court, D. Hawaii

Decided September 8, 1995No. Civ. 95-00343 ACKPublishedCited by 4 opinions

1Opinion of the Court

ORDER GRANTING DEFENDANTS’ MOTION TO DISMISS BACKGROUND

KAY, Chief Judge.

On May 8,1995, Plaintiff George L. Moore, a taxpayer and owner/chef of a restaurant, filed a complaint against Defendants Ray Kamikawa, Lorraine Tomita, Ronald Yabe and Wendy Yoshioka, four employees of the Hawaii Department of Taxation, claiming that the collection of Hawaii’s general excise tax violates his constitutional “right to labor in an unregulated occupation.” Complaint, Exhibit C.

In his complaint, Plaintiff seeks a refund of amounts of general excise tax he paid for 1993 and 1994 and damages, asserting…

2Cases cited15 opinions

  1. Conley v. GibsonSupreme Court of the United States · 1957
  2. Scheuer v. RhodesSupreme Court of the United States · 1974
  3. Imbler v. PachtmanSupreme Court of the United States · 1976
  4. Jena Balistreri v. Pacifica Police Department Al Olsen, Police Chief, Individually and as a Police AgentCourt of Appeals for the Ninth Circuit · 1990
  5. Griffin v. BreckenridgeSupreme Court of the United States · 1971

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3Cited by4 opinions

  1. Vander Linden v. WilbanksDistrict Court, D. South Carolina · 2000
  2. Curry v. WeifordDistrict Court, N.D. West Virginia · 2005
  3. David William Knarr v. District Attorney Doug MarteenyDistrict Court, D. Oregon · 2026
  4. Thomas F. Merry v. Wesley Cornelius, Chelan County Assessor, in his official capacity; Russ Griffith, Chelan County Treasurer, in his official capacity; Kevin Overbay; Shon Smith; Brad Hawkins, Chelan County Board of Commissioners, in their official capacities; Robert Sealby, Chelan County Prosecuting Attorney, in his official capacity; Mike Pellicciotti, Washington State Treasurer, in his official capacity; Bob Ferguson, Governor of the State of Washington, in his official capacity; Drew Shirk, Director of the Washington State Department of RevenueDistrict Court, E.D. Washington · 2026

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