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CaseIQ

In re: Tax Appeal of Vreugdenhil and Nakayama

Supreme Court of Hawaii

Jun 1, 2026

Judgment

CaseIQ

SCWC-25-00000524 IN THE SUPREME COURT OF THE STATE OF HAWAII In the Matter of the Tax Appeal of NICHOLAS KEITH VREUGDENHIL and YUMIKO NAKAYAMA, Appellants-Appellants,

and

In the Matter of the Tax Appeal of ROBERT G. RINNINSLAND and RHONDA C. RINNINSLAND, Trustees of the Robert G. and Rhonda C. Rinninsland Trust Dated March 27, 2018,

1CTX-24-0000241

Petitioners/Appellants-Appellants.

CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS

(CAAP-25-0000524; CASE NO. 1CTX-24-0000239 (Consolidated with 1CTX-24-0000240; 1CTX-24-0000241; 1CTX-24-0000242; 1CTX-24-0000244; 1CTX-24-0000246; 1CTX-24-0000250; 1CTX-24-0000251; 1CTX-24-0000255; 1CTX-24-0000256; 1CTX-24-0000259; 1CTX-24-0000260; 1CTX-24-0000274; 1CTX-24-0000320; 1CTX-24-0000321; 1CTX-24-0000322; 1CTX-24-0000323; 1CTX-24-0000324; 1CTX-24-0000325; 1CTX-24-0000326; 1CTX-24-0000327; 1CTX-24-0000328; 1CTX-24-0000332; 1CTX-24-0000333; 1CTX-24-0000335; 1CTX-24-0000336; 1CTX-24-0000337; 1CTX-24-0000349; 1CTX-24-0000350; 1CTX-24-0000351; 1CTX-24-0000352; 1CTX-24-0000356; 1CTX-24-0000357; 1CTX-24-0000358; 1CTX-24-0000359; 1CTX-24-0000360; 1CTX-24-0000361; 1CTX-24-0000362; 1CTX-24-0000381; 1CTX-24-0000382; 1CTX-24-0000383; 1CTX-24-0000384; 1CTX-24-0000385; 1CTX-24-0000388; 1CTX-24-0000389; 1CTX-24-0000390; 1CTX-24-0000391; and 1CTX-24-0000226))

Electronically Filed Supreme Court

SCWC-25-0000524 01-JUN-2026

07:47 AM

Dkt. 7 ODAC

1

2

ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI

(By: Devens, C.J., McKenna, Eddins, and Ginoza, JJ., and Circuit Judge Medeiros, assigned by reason of vacancy) Petitioners' Application for Writ of Certiorari, filed on May 7, 2026, is hereby rejected.

DATED: Honolulu, Hawaiʻi, June 1, 2026. /s/ Vladimir P. Devens

/s/ Sabrina S. McKenna

/s/ Todd W. Eddins

/s/ Lisa M. Ginoza

/s/ Dyan M. Medeiros