December 30, 2015 TownNews Staff - Amanda Keim-Morrison Ronald I. Heller Torkildson, Katz, Moore, Hetherington & Harris ALC Topa Financial Center, Bishop Street Tower, 15th Floor, 700 Bishop St. Honolulu, HI 96813-4187 808-523-6000 Specialty: Litigation and Controversy—Tax, Tax Law
