December 30, 2016 TownNews Staff - Amanda Keim-Morrison Ronald I. Heller Torkildson, Katz, Moore, Hetherington & Harris Topa Financial Center Building, 15th Floor, 700 Bishop St. Honolulu, HI 96813-4187 rheller@torkildson.com 808-523-6000 Specialty: Litigation and Controversy—Tax, Tax Law