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HAWAIIAN AIRLINES v. DEPT. OF TAXATION

SCWC-22-0000349.

559 P.3d 283 (2024)

In the Matter of the Tax Appeal of HAWAIIAN AIRLINES, INC., Petitioner/Plaintiff-Appellant, v. DEPARTMENT OF TAXATION, Respondent/Defendant-Appellee.

Supreme Court of Hawai`i.

As Corrected November 27, 2024.

Attorney(s) appearing for the Case

Thomas Yamachika, for petitioner.

Mary Bahng Yokota (Nathan S.C. Chee, with her on the briefs), for respondent.

RECKTENWALD, C.J., McKENNA, EDDINS, GINOZA, AND DEVENS, JJ.

I. Introduction and summary

This is an appeal from a complaint filed in the Tax Appeal Court for the State of Hawai`i ("tax court"). The case stems from a contract between Hawaiian Airlines ("Hawaiian") and Boeing. Hawaiian agreed to indemnify Boeing for any taxes Boeing might incur for maintenance supply...

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