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KAMIKAWA v. UNITED PARCEL SERVICE, INC.

No. 21467

966 P.2d 648 (1998)

88 Hawai`i 336

In the Matter of the Tax Appeal of Ray K. KAMIKAWA, Director of Taxation, State of Hawai`i, Appellant, v. UNITED PARCEL SERVICE, INC., Appellee.

Supreme Court of Hawai`i.

October 29, 1998.

Attorney(s) appearing for the Case

Josephine L. Chang and Girard D. Lau, Deputy Attorneys General, on the briefs, for Appellant.

Richard R. Clifton and Patrick W. Hanifin (of Cades Schutte Fleming & Wright), Honolulu and Richard D. Birns and Madeleine Sann (of Philadelphia, PA), on the briefs, for Appellee.

Before MOON, C.J., and KLEIN, LEVINSON, NAKAYAMA, and RAMIL, JJ.

MOON, Chief Justice.

This appeal arises from the Tax Appeal Court's order granting Appellee United Parcel Service's [hereinafter, UPS] Motion for Summary Judgment and denying Appellant Ray K. Kamikawa, Director of Taxation, State of Hawaii's [hereinafter, Kamikawa or State] Motion for Summary Judgment. The issue presented in this appeal is whether the Federal Aviation Act (FAA), which regulates "air transportation," preempts Hawai`i Revised Statute (HRS) § 239...

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