KAMIKAWA v. LYNDEN AIR FREIGHT, INC.

No. 21434.

968 P.2d 653 (1998)

89 Hawai`i 51

In the Matter of the Tax Appeal of Ray K. KAMIKAWA, Director of Taxation, State of Hawai`i, Appellant, v. LYNDEN AIR FREIGHT, INC., a Washington corporation, Appellee.

Supreme Court of Hawai`i.

November 25, 1998.


Attorney(s) appearing for the Case

Josephine L. Chang and Girard D. Lau, Deputy Attorneys General, On the briefs, for appellant.

Roger H. Epstein and Milton Yasunaga (of Cades Schutte Fleming & Wright),and Gregg D. Barton (of Bogle & Gates, pro hac vice, Bellevue, WA),for appellee.

MOON, C.J., KLEIN, LEVINSON, NAKAYAMA, AND RAMIL, JJ.


OPINION OF THE COURT BY MOON, C.J.

This appeal arises from the Tax Appeal Court's order granting appellee Lynden Air Freight, Inc.'s, [hereinafter, Lynden] motion for summary judgment and denying appellant Ray K. Kamikawa, Director of Taxation, State of Hawaii's [hereinafter, Kamikawa or the State] motion for summary judgment. This case presents the issue of whether the Federal Aviation Act (FAA), which regulates "air transportation," preempts Hawai`i Revised Statute...

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