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    Consolidated Tax Appeals

    CONSOLIDATED TAX APPEALS TA 07-0086, 07-0099, 07-0102, 08-0039, 08-0040, 08-0041, 08-0042, 08-0043

    Supreme Court of the United States

    6/05/12 Supplemental Brief for Corboy Petitioners

    5/25/12 Brief for U.S. as Amicus Curiae

    11/22/2011 Corboy Reply Brief

    11/16/2011 State-Counties Brief in Opp

    10/17/2011 Amicus Brf PLF, et al in Sup Corboy

    10/17/2011 Amicus Brf CEO in Sup Corboy

    9/15/2011 Appendix

    9/15/2011 Corboy’s Petition for Writ of Certiorari

    Hawaii Supreme Court

     5/18/2011 Order Denying Motion for Reconsideration

    5/9/2011  Corboy’s Motion for Reconsideration

    4/27/2011  Concurring Opinion by Acoba, J.

    4/27/2011  Opinion of the Court by Recktenwald, C.J.

    4/21/2010 Corboy’s Reply Brief filed in Supreme Court of Hawaii

    4/5/2010 State’s Answering Brief filed in Supreme Court of Hawaii

    1/20/2010 Corboy’s Opening Brief filed in Supreme Court of Hawaii

    Hawaii Tax Appeal Court

    State of Hawaii’s And Attorney General’s Reply Memorandum In Support of Its Motion For Summary Judgment – 5/6/2009 – 17 pgs

    Plaintiffs’-Appellants’ Counter-Motion for Summary Judgment; Memorandum in Support.  Includes Declarations of: Stephen Aghjayan; Garry Smith, Earl Arakaki and J. Sanborn – 5/1/2009 – 35 pgs

    Plaintiffs’-Appellants’ Memorandum in Opposition to State’s Motion for Summary Judgment – 5/1/2009 – 28 pgs

    Exhibit A – 2007 Annual Report – Dept of Hawaiian Home Lands – 35 pgs

    Exhibit B – Honolulu Weekly News article quoting L. Yonenaka re DHHL waiting list – 6/12/2007 – 8 pgs

    Exhibit C – Honolulu Advertiser article quoting L. Yonenaka re DHHL waiting list – 2/11/2007 – 9 pgs

    Exhibit D – Legal History of Hawaii’s Ceded Lands Trust – 4/3/2009 – 9 pgs

    Exhibit E – Burgess letter to Pres. Bush, Gov. Lingle, Mayor Hannemann – 3/20/2009 – 5 pgs

    Stipulation of Facts circulated to all counsel 4/23/2009 (Draft) (10 pgs)

    Exhibit 1 – Appellants’ counsel letter to Bush, Lingle and Hanneman demanding exemption from real property taxes – 3/27/2009 – 4 pgs

    Exhibit 2 – Gov. Lingle’s response – 3/30/2007 – 1 pg

    Exhibit 3 – Plaintiffs’ counsel’s follow up letter to Gov. Lingle – 4/10/2007 – 1 pg

    Exhibit 4 – Gov. Lingle’s response – 4/27/2007 – 1 pg

    Exhibit 5 – HUD’s response letter to Appellants’ counsel re tax exemptions – 5/14/2007 – 1 pg

    Exhibit 6 – Appellants’ counsel letter to HUD re cease and desist – 5/30/2007 – 2 pgs

    Exhibit 7 – HUD’s letter in response – 6/7/2007 – 1 pg

    Exhibit 8 – HUD’s letter to Appellants’ counsel – 6/12/2007 – 4 pgs

    Exhibit 9 – Cover and selected pages from Hawaiian Homes Commission annual reports 2003-2006 – 1/5/2007 – 15 pgs

    Exhibit 10 – message from M. Kane 1/7/2004 which accompanied the DHHL Annual Report of 6/30/2003 – 1/7/2004 – 1 pg

    Exhibit 11 – articles from Honolulu Weekly 8/30/2006 re Hawaiian Homeland Improvements – 8/30/2006 – 6 pgs

    Exhibit 12 – articles from Building Industry magazine June 2007 re DHHL projects – 6/2007 – 4 pgs

    Exhibit 13 – article from Ka Wai Loa ‘DHHL stands by its record’ – 10/2007 – 2 pgs

    Exhibit 14 – Honolulu Advertiser report 2/11/2007 ‘More are realizing homestead dreams’ – 2/11/2007 – 9 pgs

    Exhibit 15 – article from West Hawaii Today 10/11/2007 re DHHL officials – 10/11/2007 – 3 pgs

    Exhibit 16 – Pages 1-2 of DHHL Ka Nuhou Summer 2008, ‘OHA Bolsters DHHL Projects’ -2008 – 2 pgs

    Exhibit 17 – article in Honolulu Weekly 6/30/2004 ‘The New Homestead’ – 6/30/2004 – 8 pgs

    State of Hawaii’s and Attorney General’s Motion for Summary Judgment – 4/20/2009 – 30 pgs