Moore v. Kamikawa
District Court, D. Hawaii
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
- Conley v. GibsonSupreme Court of the United States · 1957
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Imbler v. PachtmanSupreme Court of the United States · 1976
- Jena Balistreri v. Pacifica Police Department Al Olsen, Police Chief, Individually and as a Police AgentCourt of Appeals for the Ninth Circuit · 1990
- Griffin v. BreckenridgeSupreme Court of the United States · 1971
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