Home‎ > ‎CVO5-00030 - WITNESS INDEX‎ > ‎





David C. Farmer, Successor Trustee
Bobby N. Harmon

(Formerly Mary Lou Woo vs. Harmon and James Nicholson vs. Harmon)

CV05-00030 DAE/KSC

United States District Court, District of Hawaii

Judges: David A. Ezra; Kevin S. Chang

~ ~ ~



Steven Guttman



Kessner, Duca, Umebayashi, Bain & Matsunaga
220 So. King St., 19th Flr.
Honolulu, HI 96813

E-mail: sguttman@kdubm.com

From Lawyers.com:

Steven Guttman, Lawyer in Honolulu, Hawaii

Partner, Kessner Umebayashi Bain & Matsunaga, Attorneys at Law, A Law Corporation

Contact Information

Phone: 808-536-1900

Telecopier: 808-529-7177

Location: 220 South King Street, Suite 1900, Honolulu, Hawaii 96813

Steven Guttman practices in the following areas of law: Real Estate Law; Bankruptcy Law; Corporate Law

Admitted: 1973, Hawaii and U.S. District Court, District of Hawaii; 1977, U.S. Court of Appeals, Ninth Circuit

Law School: Hastings College of Law, University of California, J.D., 1973

College: California State College, B.A., 1967

Member: Hawaii State (Director and President, Bankruptcy Law Section, 1993) Bar Association; Bankruptcy Roundtable.

Biography: Lecturer, University of Hawaii, 1975-1992.

Reported Cases: Employee Management Corp. v. Aloha Group, Ltd., 87 Hawaii 350, 956 P.2d 1282 (Hawaii App., Apr 22, 1998)(NO. 19625); International Sav. and Loan Ass'n, Ltd. v. Wiig, 82 Hawaii 197, 921 P.2d 117 (Hawaii, July 12, 1996)(NO. 18232); Arthur v. Sorensen, 80 Hawaii 159, 907 P.2d 745 (Hawaii, Nov 30, 1995) (NO. 17889); Thornley v. Sanchez, 9 Haw. App. 606, 857 P.2d 601 (Hawaii App., Aug 27, 1993)(NO. 15823); Alexander v. Moore & Associates, Inc., 553 F. Supp. 948 (D.Hawaii, Dec 30, 1982)(NO. CIV., 79-0488); Sneed v. Beneficial Finance Co. of Hawaii, 410 F. Supp. 1135, 19 UCC Rep. Serv. 1223 (D.Hawaii, Feb 05, 1976) (NO. CIV. 75-0197); In re Galeai, 31 B.R. 629 (Bankr.D.Hawaii, Oct 23, 1981)(NO. 80-0015).

Born: Chicago, Illinois, April 20, 1945


~ ~ ~

Steven Guttman is the attorney for Trustee Mary Lou Woo; for James B. Nicholson, Successor Trustee, Office of the United States Trustee in CV05-00030; and for David C. Farmer, Successor Trustee.

Steven Guttman was also the bankruptcy attorney, along with James Duca, for Summit Communications, before Judge Robert Faris.

Mr. Guttman is also the President, Royal Vista Association of Apartment Owners.

~ ~ ~

U.S. Department of Justice

Executive Office for United States Trustees

Washington, D.C.
Office of Research and Planning


For Immediate Release
October 30, 2001


WASHINGTON, D.C.--The United States Trustee Program has launched an initiative to more aggressively use existing civil enforcement methods to curb abuse of the bankruptcy system, Martha Davis, Acting Director of the Executive Office for United States Trustees, announced today.

"Effective case administration is vital to ensure the American public that the bankruptcy system provides relief for honest but unfortunate debtors overcome by serious financial difficulties," Davis stated. "The Civil Enforcement Initiative emanates from the U.S. Trustee Program's long-standing commitment to enforce the Nation's bankruptcy laws and explore other meaningful strategies to bolster public confidence in the integrity and effectiveness of the bankruptcy system."

"The priorities of the initiative will require a concerted effort nationwide to use existing tools in a way that best accomplishes tangible results and improvements for case administration," Davis continued. "Many of our offices use such strategies today and we hope to build upon their experience. By focusing our resources on these priorities, we also seek to address some of the concerns that have been at the forefront of debate in recent years both before Congress and in other public venues. In the end, this is very much a community effort that will require communication and cooperation with private bankruptcy trustees and with the bankruptcy bench and bar."

These are the priorities of the Civil Enforcement Initiative:

Ensuring that Chapter 7 is not abused and that Chapter 7 debtors are held accountable.

Chapter 7 debtors who do not comply with the law will have their cases converted or dismissed, or their bankruptcy discharges denied or revoked. Enforcement measures include motions to dismiss Chapter 7 cases under 11 U.S.C. §§ 707(a) and 707(b), and complaints to bar or defer discharge under 11 U.S.C. § 727.

Protecting consumer debtors, creditors, and others who are victimized by those who mislead or misinform debtors, make false representations in connection with a bankruptcy case, or otherwise abuse the bankruptcy process.

Attorneys and bankruptcy petition preparers (non-attorneys who prepare bankruptcy documents for a fee) must engage in full disclosure, be free of conflicts of interest, and engage in ethical practices. Enforcement measures include motions for sanctions, contempt of court, and disgorgement under 11 U.S.C. § 329 for misconduct by attorneys, and complaints and motions under 11 U.S.C. § 110 for misconduct by bankruptcy petition preparers....

Fighting fraud and abuse by making criminal referrals and assisting United States Attorneys in criminal prosecutions.

The U.S. Trustee Program is a component of the Justice Department that oversees the administration of bankruptcy cases and intervenes in court to enforce the bankruptcy laws. There are 21 regions in the Program, each headed by a U.S. Trustee appointed by the Attorney General.

The Civil Enforcement Initiative took effect Oct. 1, 2001, with the start of the federal government's 2002 fiscal year. Previous U.S. Trustee Program initiatives have focused on issues such as enhancing the supervision of private trustees who administer Chapter 7 bankruptcy cases, increasing the efficiency and speed of Chapter 7 case administration....


Jane Limprecht, Public Information Officer
Executive Office for U.S. Trustees

(202) 305-7411


* * * * *




~ o ~


No. 98-818














Filed July 28, 1999

- - - - -


Amici respectfully request that the decision of the court

of appeals be affirmed.

DATED: Honolulu, Hawai'i, July 28, 1999.

Paul Alston

William M. Tam

Lea Hong

Counsel for Amici Curiae

David M. Forman

Co-counsel for State Council of

Hawaiian Homestead Associations

and Hui Käko'o 'Äina

Ho 'opulapula

Karen M. Holt

Co-counsel for Kalama 'ula

Homestead Association

Rice vs Cayetano Brief


* * * * *


* * * * *







































































































* * * * *


* * * * *

NEW DISCOVERY (07-11-10): More undisclosed conflicts of interest between Attorney General Eric Holder, Barack Obama, Bill Clinton, Hillary Clinton, AIPAC, Linda Lingle, David C. Farmer, Judge David Ezra, Judge Barry Kurren, Carlyle Group, Henry Kissinger, others:


~ ~ ~

NEW DISCOVERY (07/31/09): Steven Guttman is the President of Royal Vista Association of Apartment Owners, which is a major undisclosed conflict of interest in this case due to lawsuits involving Honolulu’s controversial mandatory conversion of residential leasehold condominium properties to fee simple:

DCCA Condominium Report

Hawaii State Condo Guide/Royal Vista

The Fight Against Condemnation

Pacific Business News - June 22, 1998

Googling for Condominium Controversy & Kamehameha Schools

~ ~ ~

NEW DISCOVERY (07/24/09): More undisclosed relationships between David Farmer, Steven Guttman, Robin Campaniano, Rey Graulty, Wayne Metcalf, James Nicholson, Jim Nicholson, Phillip Winn, John Waihee, Barack Obama, George Bush, Bill Clinton, Hillary Clinton, John McCain, Norm Brownstein, Larry Mizel, Leonard Millman, Gail Norton, Robert Rubin, Henry Paulson, The Nature Conservancy, Goldman Sachs, Chubb Group, AIG, HUD, AIPAC, HonFed, Investors Equity Insurance Co., etc.


* * *

NEW DISCOVERIES (05-12-09): More factual evidence of undisclosed conflicts of interest between Judge David A. Ezra and other parties in this case:

Zoominfo Profile for Judge David A. Ezra


* * *

Zoominfo Profile for Bobby N. Harmon, CPCU


* * *

NEW DISCOVERY (05-08-09): New Zoominfo profile of Steven Guttman, Esq. revealing numerous undisclosed conflicts of interests:

Zoominfo - Person ID=16163684


~ ~ ~

NEW DISCOVERY (05-07-09): Undisclosed conflicts of interests between David Farmer, Marc C. Tilker, Linda Lingle, Robert Katz, Greg Dunn, Timothy Johns, Steven Guttman, Honolulu Community Foundation, C. Brewer, Hawaii Nature Center, Bishop Museum, etc.


~ ~ ~

NEW DISCOVERY (04/14/09): More undisclosed conflicts-of-interest between David C. Farmer, Steven Guttman, Paul Lynch, Judge Alan Kay, Dan Case, etc.:

February 27, 2009

Honolulu law firm files Chapter 11 bankruptcy

All but one of its seven attorneys leave, two start their own law firms

Pacific Business News (Honolulu) - by Linda Chiem

Honolulu law firm Lynch Ichida Thompson & Hirota has filed for Chapter 11 bankruptcy protection and saw all but one of its attorneys leave the firm this week.

The general practice and civil litigation firm, which employed seven attorneys, filed for bankruptcy reorganization on Feb. 17.

Since then, partners Wesley Ichida, William F. Thompson III and Maile Hirota have left the firm. Two of them have started new firms, according to records with the state Department of Commerce and Consumer Affairs.

The bankruptcy filing, signed by Paul A. Lynch as president of the firm, lists Lynch Ichida Thompson & Hirotas assets at more than $500,000 and debts at more than $300,000.

The case is scheduled for a March 16 hearing before U.S. Bankruptcy Judge Robert J. Faris. Within days of the bankruptcy filing, the trustee overseeing the case filed a motion to have it dismissed because the petition was missing a key document, the corporate resolution that is supposed to show that the firm’s entire board of directors - the four partners — authorized the filing.

Attorney Steven Guttman of the Honolulu law firm Kessner Umebayashi Bain & Matsunaga said the board didn’t sign off on the filing. He was hired by Ichida and Horita to represent them in the bankruptcy case.

“Mr. Ichida, Mr. Thompson and Ms. Hirota do not support the petition filed by Mr. Lynch,” Guttman told PBN. He said the former partners won’t oppose the motion to dismiss the case.

According to the bankruptcy filing, the law firm’s biggest creditor is ReOrient8 LLC, owed $82,000. Until Feb. 13, Wesley Ichida was listed as the agent for the company, according to state DCCA records, which do not include a description of ReOrient8’s business purpose.

The filing also lists $15,000 owed to Douglas Emmett for the lease on the law firm’s 14th floor offices at 1132 Bishop St. in downtown Honolulu, about $13,500 owed to Marsh & McLennan Cos. for insurance and thousands of dollars owed to companies such as Hawaiian Telcom, Martindale-Hubbell and LexisNexis.

Lynch could not be reached for comment.

Ichida, Thompson and Hirota declined to discuss the bankruptcy filing and their decisions to leave the firm, which was incorporated in 1999.

State DCCA records show that Ichida and Hirota each have established and registered new limited liability law companies in recent weeks. Hirota established Hirota & Associates on Feb. 9.

Ichida joined with another of the firm’s attorneys, Ann Kemp, and established Ichida, Kemp on Feb. 12.

Hirota said another former Lynch attorney, Tony Tran, joined her firm.

Former Lynch attorney Courtney Naso left to work for another law firm.

J. Gregory Turnbull, who was of counsel to the Lynch firm, also has left.

The Hawaii Rules for Professional Conduct prohibit law firms from continuing to use the name of a partner who has left the firm and is actively practicing law elsewhere. It could not be immediately determined how the former Lynch Ichida Thompson & Hirota firm will be renamed.

The firm specialized in civil litigation, bankruptcy, real estate, construction, securities, insurance defense, immigration and family law, and adoptions, according to its Web site.

# # #


A Law Corporation

1132 Bishop Street, Suite 1405

Honolulu, Hawaii 96813
Telephone: 808-528-0100

Fax: 808-528-4997

E-Mail: mail@loio.com

Website: www.loio.com

Established: 1999

Insurance Defense, Automobile, Product Liability, Professional Liability, Casualty, Coverage Issues, Aviation, Bad Faith, Admiralty and Maritime Law, Securities, Commercial Law, Construction Litigation, Professional Errors and Omissions, Subrogation, Investigation and Adjustment

Firm Profile: Lynch, Ichida, Thompson & Hirota, A Law Corporation (formerly of the Honolulu Office of Case & Lynch and Lynch & Farmer), as of February 1, 1999, formed a law corporation which presently consists of four, general principals, Paul A. Lynch, Wesley W. Ichida, William F. Thompson III, and Maile M. Hirota; two associates, Ann C. Kemp and Tony Tran, and one of counsel, J. Gregory Turnbull.

Language proficiencies in the firm include Tagalog, Ilocano, and Japanese. Our principal office is located in Honolulu, with statewide access to legal services on each of the island counties.

The firm engages in the general practice of law including, civil litigation, emphasizing collections, real property, construction, admiralty, securities, professional errors and omissions, insurance defense, family law, immigration, nationality and international law (including adoptions).

Insurance Company Clients

Aetna Casualty and Surety Company               Great American E&S Insurance Company

Hartford Holdings, Inc.               Jefferson Pilot Financial Insurance Company Massachusetts Mutual Life Insurance Company               Midland National Life Insurance Company New York Life Insurance Company               North American Company for Life and Health Insurance Universal Underwriters Group               Zurich American Insurance Group

Non-Insurance Company Clients AAO Services, Inc.               Adventist Risk Management, Inc.  Brown Jordan International, Inc.               Dell Computer Corporation  HMS Insurance Agency, Inc.               National Mortgage & Finance Co., Ltd. Peerless Coffee Company, Inc.               Trivest Partners  Whirlpool Corporation               Wiss Janney Elstner Associates, Inc. ~ ~ ~

NEW DISCOVERY (03/30/09): Undisclosed conflicts of interest between Attorney General Alberto Gonzales, the United States Department of Justice, Office of the U.S. Trustee, Curtis Ching, Carol Muranaka, Guido Giacometti, Susan Tius, Sukamto Sia, Bank of Honolulu, Diane Plotts, Bob Awana, Linda Lingle, Citigroup, Robert Rubin, Bill Clinton, John Waihee, Ben Cayetano, Goldman Sachs, Colbert Matsumoto, Henry Peters, Matsuo Takabuki, Richard Wong, Jeff Stone, Oswald Stender, Gerard Jervis, Lokelani Lindsey, Nathan Aipa, Colleen Wong, Louanne Kam, John Candon, Clifford Laughton, Timothy Johns, Bishop Museum, Nainoa Thompson, Mark Polivka, Judge Eden Elizabeth Hifo (fka Bambi Weil), Judge Lloyd King, Judge Robert Faris, Judge David A. Ezra, Judge Barry Kurren, Mary Lou Woo, James B. Nicholson, David C. Farmer, Steven Guttman, etc.:

August 24, 2000

Executive Centre units auctioned for $4 mil

Ownership of the properties
could change during
another round of bids

By Peter Wagner, Star-Bulletin

A Nevada investor has outbid Citibank on 32 residential and two commercial units at Executive Centre, the downtown high rise that once belonged to Indonesian investor Sukamto Sia.

But with court confirmation and another round of bids possibly ahead, ownership of the property is yet to be determined.

Clifford Laughton, president of the Reno-based Nevada Holdings Ltd. and chief executive at Honolulu-based satellite company Columbia Communications Corp., yesterday made the winning bid of $4,000,100.

Laughton's bid topped a $4 million offer by Citibank N.A., the only other bidder at a foreclosure auction at the state courthouse yesterday.

The leasehold properties include 31 residential units, a penthouse, two commercial spaces occupied by Sprint Hawaii and Fujikami Florist and 65 parking stalls.

The heavily mortgaged 41-story building, at 1088 Bishop Street also includes a 120-room Aston hotel, retail outlets including Long's Drugs and Ross Dress For Less and nearly 300 residential units.

The entire property was appraised last year at $39.5 million.

Citibank, the major creditor in a foreclosure action against one of Sia's company's, MKS Executive Partners, took possession last month of most of the 41-story building in a complex bankruptcy deal in which Sia's estate will receive about $500,000.

Citibank affiliate EXCT L.P. took ownership of about 400 units on July 28.

Sia, currently in Chapter 7 bankruptcy liquidation, originally filed for Chapter 11 bankruptcy reorganization in November 1998.

While Citibank yesterday allowed itself to be outbid by $100, the sale is far from over. Under rules of the foreclosure, new bids may be entertained at confirmation but must be at least 5 percent above the auction price.

Foreclosure commissioner John Candon said at least three parties who were silent during yesterday's auction have asked when the confirmation hearing would be. No date has been set.

Laughton yesterday said he would likely honor existing leases at Executive Centre if he remains the high bidder. He said the units are a good investment because of depressed property values and a strong rental market in the downtown area.

While Executive Centre was once a key holding of Sia in Honolulu, the bankruptcy trustee was unable to liquidate the property for creditors because Sia held no equity in it.

His ownership in the building was through MKS Executive Partners, one of his numerous companies.

The 40-year-old businessman owes nearly $300 million to casinos, banks and creditors around the world.


~ ~ ~

NEW DISCOVERY (03-14-09): More undisclosed conflicts of interest between Steven Guttman, Mary Lou Woo, David Farmer, Larry Johnson, Robert Kihune, Sandwich Isles Communications, Bank of Hawaii, Gilbert Tam, Barack Obama, Steve Case, AOL, Dan Case, Punahou School, Citigroup, Robert Rubin, Goldman Sachs, Kamehameha Schools, etc.

March 14, 2009

Ex-CEO of Bankoh considered

for Citigroup board

By David Segal, Honolulu Star-Bulletin

Former Bank of Hawaii Chief Executive Michael O'Neill reportedly is one of the candidates being considered for a position on the board of directors at financially troubled Citigroup Inc.

O'Neill, who turned around Bankoh's lagging fortunes in less than four years before retiring at age 57 in August 2004, was mentioned along with former U.S. Bancorp CEO Jerry Grundhofer and William S. Thompson, former co-chief of bond investment manager Pimco, according to a report in the Wall Street Journal.

The newspaper said Citigroup is expected to announce the board changes next week when it files its proxy statement with the Securities and Exchange Commission. Any nominees would have to be formally approved by the board and voted on by shareholders.

O'Neill took over then-called Pacific Century Financial Corp. from Larry Johnson on Nov. 3, 2000, and in less than four years transformed the bank into a more efficient operation, elevated earnings to record highs and increased shareholder value nearly fourfold.

He also became somewhat of a TV personality with the bank's "Tell Mike" campaign.

Richard Parsons, a one-time University of Hawaii student who took over as chairman last month, is one of the few Citigroup directors with experience in both banking and leading a large company.

Honolulu Star-Bulletin

~ ~ ~

NEW DISCOVERY (02-04-09): More undisclosed conflicts of interest between David Farmer, James Nicholson, Steven Guttman, Paul Alston, Judith Neustadter Fuqua, Bill Clinton, Hillary Clinton, Janet Reno, Alberto Gonzales, Michael Mukasey, Eric Holder, and other witnesses in this case:

June 26, 2008

Pardongate Is The Least of

Eric Holder’s Sins

© Jack Cashill, www.WorldNetDaily.com

“I was wondering when you were going to call me,” so said the irrepressible Nolanda Butler Hill when I phoned last week.

She knew precisely what item of news had prompted me to call: the revelation that Barack Obama had selected Clinton Deputy Attorney General and Ron Brown protege, Eric Holder, to help vet his vice presidential candidates.

As the confidante and business partner of the late Clinton Commerce Secretary Ron Brown, Hill knows from personal experience that Holder’s sins go well beyond his seamy role in the Marc Rich pardon scandal.

In the way of background, in May 1995, Clinton’s unpredictable Attorney General Janet Reno called for an independent counsel to assess whether Ron Brown had “accepted things of value” from Hill in exchange for his influence.

Reno’s pursuit of Brown did not shock either of them. He had been the subject of an inquiry for months. Targeting Hill, however, had no precedent, and it unnerved them both.

By statute, the independent counsel law applied only to political and government figures. “It was unlawful,” says Hill of her own targeting, “I was the only such person in history.”

In time, the independent counsel also targeted Brown’s son, Michael, for laundering money to his father through a scam minority set aside deal with a sleazy pair of Asian-American fundraisers. In Hill’s words, Michael “was as guilty as a goose.”

Hill and Brown both understood that she was being targeted in the hopes that she would roll over on Brown. Her condition for not doing so was that Brown share with her his every point of vulnerability.

Nowhere was Brown more vulnerable than in his unwelcome role as chief bagman for the Clintons’ relentless and often illicit fundraising in the run-up to the 1996 election.

Hill learned virtually every unseemly detail--from Brown’s go-between work with the Chicoms and their American vendors to his wholesale distribution of walking around money to Democratic race hustlers. As Brown understood, Hill knew way too much.

Even before his own mysterious death, Brown worried openly about her life and safety. He went so far as to call Hill’s sister, with whom she stayed from time to time, and insist Hill not be allowed to go out jogging alone.

As soon as Brown died, the independent counsel ceased the investigation into his illicit activities. As to Michael, he pled guilty to a single misdemeanor, accepted a small fine, and was out playing golf with the president a month later.

Not surprisingly, however, the Justice Department kept the pressure on the outspoken Hill, still deeply troubled by the circumstances surrounding Brown’s death.

Hill took heart when, in July 1997, President Clinton appointed Holder to replace Jamie Gorelick as Deputy Attorney General. Although ostensibly second in command, the Deputy AG was the real power in Justice, the Clinton equivalent of a Soviet “political officer.”

Hill knew Holder through Brown, who had been instrumental in getting him his previous job as U.S. Attorney for the District of Columbia.

She and her attorney wasted no time in contacting Holder at the American Bar Association Annual Meeting, which was held that year in San Francisco in early August.

Holder, however, did not get to be Deputy AG by being naïve. “The train is already going down the tracks,” he explained to Hill. “It will take your cooperation to stop it.”

The “train” in question was a D.C. grand jury, which was being led to indict Hill. The “cooperation” meant Hill keeping her mouth shut.

Hill clarifies, “He [Holder] told me and my attorney that if I told what I knew about election fundraising I would be indicted.”

Holder was as good as his word. On March 13, 1998, ten days before Hill was to testify in a suit brought by Judicial Watch on the subject of Brown’s fundraising, the Clinton Justice Department indicted Hill on trumped up charges of fraud and tax evasion.

The willfully blind lead of the New York Times called the indictment “a vivid example of how an investigation can outlive its target.”

Larry Klayman of Judicial Watch knew better. In a motion to the court, he would write, “The timing of these events is neither accidental nor coincidental. Ms. Hill’s indictment was likely an effort to retaliate against her and deter her from giving any further damaging testimony at the March 23, 1998 hearing.”

At White House bidding, Holder had Hill indicted to shut her up, and he succeeded. Anxious, alone, and broke, facing as many as seventy years in prison if convicted, Hill chose to negotiate a deal.

On June 15, 1999, a day before her fifty-fifth birthday, she reported to a halfway house in Seagoville, Texas, her silence at least temporarily assured.

As James Sanders, my partner on the TWA 800 investigation, can attest, silencing whistleblowers through bogus prosecution was the modus operandi in the Holder era. Sanders and his wife Elizabeth were indicted and convicted on federal conspiracy charges on Holder’s watch.

Although generally appalled by the Clintons, Hill understands how betrayed they must feel when their very proteges desert them for Obama.

Holder did so early on. “Given Holder’s credentials,” the Chicago Tribune reported breathlessly in August 2007, “it isn’t outside the realm of possibility to suggest he could wind up the nation’s first African-American attorney general should Obama win the White House.”

Hill thinks she knows why Holder jumped ship. He was a key player in a racially exclusive cabal of DC insiders. “He’s so racist it’s not even funny,” she says of Holder, “not only racist but elitist.”

Still, no matter how compromised Holder might be, Obama can ill afford to dismiss him from his vice-presidential selection committee.

Obama has already had to dismiss one of the three selectors. If he dismisses a second, it will become absurdly obvious that the real problem is not Holder or Jim Johnson of Countrywide fame, but Mr. Obama himself


~ ~ ~

NEW DISCOVERY (01-15-09): More undisclosed conflicts of interest between Steven Guttman, David Farmer, Kenneth Hipp, Bill Clinton, John Waihee, Ben Cayetano, Robert Rubin, Kamehameha Schools, Henry Paulson, The Nature Conservancy, Judge Barry Kurren, Judge Rey Graulty, OHA, etc.:


~ ~ ~

NEW DISCOVERY (01-14-09): More undisclosed conflicts of interest between Steven Guttman, Aloha Airlines, Hawaiian Airlines, Lyn Anzai, Earl Anzai, Colbert Matsumoto, Island Insurance Co., Kemper Insurance Company, Kamehameha Schools Bishop Estate, Joshua Gotbaum, Chief Justice Ronald Moon, Judge James Duffy, John Marshall, James Duca, etc.:

NO. 25200


 ALVIN J. CORREA, Respondent/Claimant-Appellee,


Petitioner/Employer/Insurance Carrier-Appellant.

(CASE NO. AB 2000-120(M)(7-99-02490)

Duffy, J. for the court )

Petitioner/Employer/Insurance Carrier-Appellant's application for writ of certiorari filed on August 10, 2004, is hereby denied. (1)

DATED: Honolulu, Hawai`i, August 23, 2004.

Clyde Umebayashi,
James N. Duca, and
Muriel M. Taira,
Kessner Duca Umebayashi
Bain & Matsunaga
) for
carrier-appellant on the

1. Considered by: Moon, C.J., Levinson, Nakayama, Acoba, and Duffy, JJ.


~ ~ ~

NEW DISCOVERY (01-04-09): More undisclosed conflicts of interest between Trustee David C. Farmer, James Nicholson, Steven Guttman, Joshua Gotbaum, Alejandro Wolff, Judith Neustadter Fuqua, Linda Lingle, Jack Abramoff, AIPAC, Barack Obama, Bill Clinton, Hillary Clinton, Rahm Emanuel, Michael Mukasey, Bishop Estate, Goldman Sachs, Robert Rubin, Henry Paulson, The Nature Conservancy, Faye Kurren, Judge Barry Kurren, Judge David Ezra, OHA, Bernard Madoff, J. Ezra Merkin, GMAC, Cerberus Capital Management, Robert Katz, etc.:

December 25, 2008

J. Ezra Merkin Ordered Not To Destroy Records

by Darren

J. Ezra Merkin has been ordered to not destroy any financial records related to the dealings of Bernard J. Madoff. Merkin is the chairman of GMAC who runs several hedge funds which invested with Madoff. The dealings came to light when one of Merkin’s clients, New York University, learned that Merkin had lost $24 million of their capital.

The suit claims that Merkin and his hedge fund, Ariel Fund Ltd. and its’ management group Gabriel Capital Corporation, failed on their responsibility of cash management by turning the money over to Madoff for investment. The Ariel Fund Ltd has already announced plans to liquidate their holdings in light of the recent scandal. The suit also mentions Fortis, who partnered with Merkin in the creation of Ariel Fund Ltd. All told, NYU had invested a staggering $94 million into the fund.

As the losses come in from the Madoff scam, the elite of New York City Jewish philanthropy are among the victims, as well as helping to perpetrate the fraud. Merkin is the grandson of Hermann Merkin who was known as a titan of Jewish philanthropy. He donated gave millions to help build Yeshiva University, and the Fifth Avenue Synagogue.

Human loss mounts in Madoff Ponzi Scheme

The human expense of the Madoff scheme is mounting. Charitable foundations and lives have been destroyed. Merkin clearly used his influential position and the capital of Yeshiva University to invest $1.8 billion into Bernard Madoff’s firm.

That was little consolation, however, to Yeshiva University, said to have lost $110 million of its endowment; or to Congregation Kehilath Jeshurun, the Ramaz School of Manhattan and SAR Academy in Riverdale, said to have lost substantial sums; or to several family foundations belonging to Merkin’s fellow trustees at Yeshiva University, including Robert M. Beren and Ludwig Bravmann.

Another Ascot casualty was a charitable trust founded by real-estate magnate Mortimer Zuckerman, the chairman of real-estate firm Boston Properties and owner of the New York Daily News and U.S. News & World Report. That lost $30 million.

NYU said Merkin blindly turned the money over to Madoff.

“Without making disclosures in the quarterly reports to investors, and in the face of an extraordinary number of ‘red flags,’ Merkin, for years, simply turned over a substantial portion of Ariel’s funds to Madoff,” said NYU in their complaint.

Merkin has so far denied wrongdoing, laying the blame squarely on Madoff.

“Mr. Merkin remains committed to obtaining for shareholders the best results possible in the wake of the terrible fraud committed by Bernard Madoff,” Andrew Levander, attorney for J. Ezra Merkin said.

Madoff has caused huge damage to the work of Jewish philanthropic organizations

It’s safe to say the the amount of damage to Jewish philanthropic organizations is significant....

Superior Investor

See also:








~ ~ ~

NEW DISCOVERY (12-27-08): Undisclosed conflicts of interests between David Farmer, Steven Guttman, Jeffrey Portnoy, Matsuo Takabuki, Mark McConaghy, Dennis Tsuhako, PricewaterhouseCoopers, Sam Silverman, Chinn Ho, Stuart Ho, Aloha Airlines, HonFed, Bank of Honolulu, Sukamto Sia, Diane Plotts, Linda Lingle, Bob Awana, Nathan Aipa, Eric Martinson, Chubb Group, Marsh & McLennan, etc:

July 17, 1998


By Dave Donnelly

Portnoy on NBC on Kimes case

IF you tune in NBC's "Dateline" tonight, you should see Honolulu attorney Jeffrey Portnoy. An NBC crew spent two hours with him Wednesday, interviewing him in reference to the case of Sante Kimes and her son, Kenneth, suspected in the disappearance and assumed death of New York socialite Irene Silverman.

Portnoy had represented an insurance company in an earlier case in which Kimes, already convicted of keeping an alien woman in slavery, was suspected of arson when her home went up in flames. He has videotape of Kimes, something all the networks would love to get their hands on, and he provided it to NBC for "Dateline."

Producers of "20/20" have been after him to give them a copy of the tape, even offering to have Barbara Walters call him personally, but he demurred that he'd given it exclusively to NBC. That network told him the Kimes' story is the biggest thing at the network since the death of Diana, Princess of Wales.

One unasked and unanswered question in the case is did the Kimes family know the missing socialite when she and her husband, Sam Silverman, were in Hawaii around the time they lived here? I knew Sam Silverman as early as 1970 when he was the financial advisor and longtime friend of local business tycoon Chinn Ho. I posed the question and Portnoy answered, "It wouldn't surprise me a bit." ...


Related pages:

An Unlikely Revolutionary: Matsuo Takabuki and the Making of ... - Google Books Result

by Matsuo Takabuki - 1998 - History - 237 pages -1998 University of Hawaii Press ... from the eyes of Matsy Takabuki working with Chinn Ho and Sam Silverman, ...

A FAMILY PORTRAIT: A special report.; A Twisted Tale of Deceit ...

Mrs. Silverman, an 82-year-old widow, was probably killed, officials say, ..... Mrs. Kimes filed suit against Chubb and began making threatening calls to Chubb ... were filed in the fire, which was never formally declared to be arson. ... Even before it could be bought, Mrs. Kimes was submitting an insurance claim ...

An Unlikely Revolutionary: Matsuo Takabuki and the Making of ... - Google Books Result

by Matsuo Takabuki - 1998 - History - 237 pages

Mitch Gilbert and Eric Martinson were the number-crunchers. They had computer printouts ... Nathan Aipa, our general counsel, headed our legal side....

An Unlikely Revolutionary: Matsuo Takabuki and the Making of ... - Google Books Result

by Matsuo Takabuki - 1998 - History - 237 pages

Matsuo Takabuki 1998 University of Hawaii Press ... Mark McConaghy of Price Waterhouse headed our tax team along with our staff tax ...

~ ~ ~

NEW DISCOVERY (12-24-08): More undisclosed conflicts of interest between Trustee David C. Farmer, James Nicholson, Steven Guttman, Joshua Gotbaum, Judith Neustadter Fuqua, Linda Lingle, Jack Abramoff, AIPAC, Barack Obama, Bill Clinton, Hillary Clinton, Rahm Emanuel, George W. Bush, Dick Cheney, Donald Rumsfeld, Michael Mukasey, Condoleezza Rice, Bishop Estate, Goldman Sachs, Robert Rubin, Henry Paulson, The Nature Conservancy, Faye Kurren, Judge Barry Kurren, Judge David Ezra, OHA, Bernard Madoff, Robert Katz, etc.:





~ ~ ~

NEW DISCOVERY (12-22-08): James B. Nicholson apparently has undisclosed business and professional relationships with William S. Richardson, a former Kamehameha Schools Trustee and officer for P&C Insurance Company and a defendant in my RICO lawsuit; and my witnesses Judge Patrick Yim, Tony Rutledge, Bob Awana, Ron Rewald, June Jones, Larry Mehau, and David Farmer, among others (see http://www.kycbs.net/Doc-EQ2048-AG-Witnesses-5-19-0.pdf .

September 11, 2007

Former star athlete head of Hawaii labor board

By Curtis Lum, Advertiser Staff Writer


Age: 58

Title: Chairman

Organization: Hawai'i Labor Relations Board

Born: Honolulu

High School: Saint Louis, 1968

College: Michigan State; William S. Richardson School of Law

Breakthrough job: Hawai'i Employers Council

Little-known fact: Not a natural blond. Has held the state basketball single-game scoring record (60 points) and scoring average (26.8) since 1966

Mentors: Al Fraga, Larry Cundiff, Judge Patrick Yim

Major challenge: Promoting cooperation between labor and management pursuant to the spirit and intent of HRS Chapter 89 in a forum that has been traditionally adversarial.

Q. How did you wind up as chairman of the Hawai'i Labor Relations Board?

A. My background had been as a union rep with the Kansas City Chiefs years ago when I was playing ball. I went to law school and took classes in labor, got out of law school and worked with the Hawai'i Employers Council as a management negotiator with Al Fraga. I moved from there to become a production manager at Weyerhaeuser Paper Co., and from there I worked for the joint labor management trust fund with the Carpenter's Union. I went on to private practice from there and represented the Teamsters in arbitration and became an arbitrator. This job requires all of that in order to fully understand the relationships between the parties and the collective bargaining process, the grievance process, what unfair labor practice is and what it isn't, and basically trying to promote labor-management cooperation.

Q. Your background seems to be more on the union side. Do people look at that and feel that you may be biased?

A. It seems like it's more union, and management's perception in a lot of cases is once you work for the union you're always union. The majority of us are born in blue-collar families. My dad was an adult corrections officer, my mom was a housekeeper in a hotel. I think all our roots are in labor. One of the reasons I was selected was I have been an arbitrator for over 10 years and you're only selected by mutual agreement between the parties. During this process with the HLRB you have three appointees. One represents labor, one represents management and the chair represents members of the public. That's the position I'm at. I feel that with my background that I've been groomed for this position.

Q. What's your approach to this job?

A. The board's mission is to promote harmonious and cooperative relationships between the employers, employees and employee organizations. The whole system is set up traditionally to be adversarial. We're working on changing the administrative rules for our organization to permit us to have more flexibility and give them opportunities to settle disputes on their own, create a vehicle so that if they so chose that they could go to mediation through the board at no expense to them using the federal mediators. We're able to work with the parties to do some of this right now. But it's not the way it's been done. I want to try and slow it down to give the parties some time to catch their breath, sit down and talk about it before the attorneys get into a battle. We've been successful in a couple of cases so far.

Q. Was it an adjustment to go from the private sector to the public sector?

A. It's sort of yes and no. It's a huge employer, but because we're quasi judicial, even though we fall under the Department of Labor, we're only under it for administrative and budgetary purposes. We don't answer to anyone so it's sort of like running your own business again. In that way it's not different, but at the same time you're a public employee and you have to abide by whatever rules that you're required to abide by. For myself, you're devoted full time to this position, which means you can't do any other work besides what you're doing here. I wanted this opportunity for quite some time and when it came up, this is what I wanted to do. It's another challenge and something to put some fire back into me again.

Q. Why did you want to pursue the job?

A. I've been in labor for a long time and I've seen what's happened. As an arbitrator, I've watched the parties and there are so many times that I felt that if only people would just sit down and have a meaningful discussion and try to work things out and try to find ways of resolving issues without having arbitrators decide things for them, I think the system would be better served. One of the things that we're responsible for here, and one of the things that I'm working on first, is to find qualified individuals to serve as arbitrators. So many of the arbitrators who are on the list now have no experience in collective bargaining negotiations, have never worked for unions, have no human resource background, and those are the kind of people that you need. You don't have to be an attorney to be an arbitrator. That's where I gained a lot of experience at the Hawai'i Employers Council where I did 30 to 40 negotiations on my own and sat in on a bunch more.

Q. Since you started, has there been anything that surprised you?

A. One of the things that I was surprised with was that, in reviewing annual reports and information concerning board activities in preparation for my interviews, in order to try and get this job, I found that over 40 percent of the board's decisions were overturned. That's bad. That's just not paying attention. You have to look at the courts. You can't just make decisions. You can't make decisions based on emotions. The perception of the public was that the board wasn't being fair. Something needed to be fixed. We have a really good board. Emory Springer is a former police officer on the Big Island. He was the Big Island SHOPO representative. He's just a breath of fresh air and he's all gung-ho to try to resolve disputes, bring the parties together and try to work things out. And I'm the same way. And then there's Sarah Hirakami who is just brilliant. We come up with ideas and she looks up the law and tells us whether we can do it or not or finds cases in support of our positions. We have a real nice balance.

Q. Are some cases more difficult than others to deal with?

A. The cases that I have problems with are cases that have been sitting around here without decisions being issued for over 10 years. Those are difficult. None of the board members was there at the time of the hearing and motions and whatever else happened. Now, if we were to rule in favor of the employers, in a lot of the cases there's a substantial amount of back pay and other issues that are involved that make it a real big mess. You want to be fair. What we're supposed to do is return it to the status quo, but how do you do that 10 years later?

Q. Do you see yourself fulfilling your six-year term?

A. Definitely. I like this place. The opportunity for me to make an impact on the state so far as labor relations is tremendous.

Q. When you leave the board, what do you hope to have accomplished?

A. I'd like to see management and labor walking down King Street holding hands, but that's not going to happen. But to reduce the number of cases that have to go to arbitration; to encourage the parties to include in their collective bargaining agreements provisions for mediation; to reduce the number of unfair labor practices that are filed with the board. At the same time, that number may increase because of the effectiveness of the board as a place to go to resolve problems. So it sort of cuts both ways. You may have more unfair labor practices because whenever there is a problem they may want to say, "Let's go over there and take care of it. That way at least we'll get to talk." That's what I'm hoping.

And (another goal) is to educate people about relationships and trust and get the state and counties to rely upon the people that they hire to advise them on labor relation issues and union issues. Often times that doesn't happen. And encourage them to foster relationships with one another that are meaningful.

The Honolulu Advertiser

~ ~ ~

NEW DISCOVERY (12-05-08):

Judson ON THE RECORD - VERY IMPORTANT!! New Member, Sheldon, is Pres. of YAL @ Idaho State, seeking Utah YAL...& member Judson Witham has filed the Utah lawsuit against Obama!

Friday, December 5, 2008 5:48 PM

From: "Jud Witham" <jurisnot2@yahoo.com>

To: ronpaul-16-announce@meetup.com, "Vaughn & Lynda Robison" <ronpaulslcutah@yahoo.com>

Cc: sam@audiocanyon.com, letters@news-jrnl.com, stewwebb@sierranv.net, stich@unfriendlyskies.com, bobby_n_harmon@yahoo.com, blumberg@cyberport.net, Specialops@huffingtonpost.com, hwburgess@hawaii.rr.com, Ken_Conklin@yahoo.com, info@votevets.org, Hapa1234@aol.com, "MadMax@RoadWarriorRadio.com, Curt Crosby" <curtcrosby@gmail.com>, richardhayesphillips@yahoo.com, johnstadtmiller@hotmail.com, jack@cybrquest.com, stangfeedback@gmail.com, wmreditor@waynemadsenreport.com, jamesedwards@thepoliticalcesspool.org

BYU LAW LIBRARY after sending and receiving FAXES for me for YEARS, suspended my use of the FAX services et al AS Channel 5 Salt Lake called them asking about me ?? YUP BYU retaliated because ?????

My position is to UPHOLD the LAW to see to it that QUALIFIED CITIZENS are our representatives and IF NOT, well, you do the math. My filing speaks for itself....

Continued at http://www.kycbs.net/CV05-00030-Witness-Witham-Judson.htm

~ ~ ~

NEW DISCOVERY (11-24-08): New Exhibit: “EQ 2048 - Deposition of Lokelani Lindsey taken on November 4 & 9, 1999". This document provides clear evidence that J. Douglas Ing had multiple conflicts-of-interest in this case and, since he was not a named Defendant in my RICO lawsuit against the former Trustees, he was not a legitimate signatory to the Settlement Agreement: Furthermore, since the Settlement Agreement was NOT SIGNED by any of the five Trustees actually named as Defendants, the Settlement Agreement was not legal or valid. (See Exhibit A)



~ ~ ~

NEW EXHIBIT (10-11-08): Additional facts regarding conflicts of interest between Steven Guttman and numerous parties related to this case:


~ ~ ~

NEW DISCOVERY (10-10-08): Additional facts regarding conflicts of interest between Steven Guttman, Robert Kessner, James Duca, AIG, Robin Campaniano, and others:


Central Pacific Plaza, 19th Floor 220 South King Street
Honolulu, Hawaii 96813

Telephone: 808-536-1900
Fax: 808-529-7177

Established: 1977

Insurance Defense, Automobile, General Liability, Professional Liability, Workers' Compensation

Insurance Company Clients

American International Underwriters

Amwest Surety Insurance Company

Argonaut Insurance Company

Baptiste Insurance Group

Contractors Bonding and Insurance Company (CBIC)

Farmers Insurance Group

Gulf Underwriters Insurance Company

Kemper Insurance Companies

Lexington Insurance Company

Majestic Insurance Company

Mutual Assurance Group

Pacific Insurance Company

Signal Mutual Indemnity Association

State Farm Group

TIG Insurance Company

Tokio Marine and Fire Insurance Co, Ltd.

Transamerica Group/AEGON USA, Inc.

Wausau Insurance Company

Western Indemnity Insurance Company

Zurich American Insurance Company



Non-Insurance Company Clients

AIG Claim Services, Inc.

Honolulu Shipyard, Inc.

Kapiolani Medical Center

The Queen's Medical Center

Safeway, Inc.

St. Francis Medical Center



ROBERT C. KESSNER — 1949 — Colgate University, B.A., 1970; Boston University, J.D., 1973 — Admitted to Bar, 1973, Hawaii; 1973, U.S. District Court, District of Hawaii — Member American and Hawaii State Bar Associations

JAMES N. DUCA — 1946 — Fordham University, B.A. (magna cum laude), 1966; Harvard University, J.D., 1969 Admitted to Bar, 1971, Hawaii; 1971, U.S. District Court, District of Hawaii; 1982, U.S. Court of Appeals, Ninth Circuit — Member American and Hawaii State Bar Associations

CLYDE UMEBAYASHI — 1947 — University of Hawaii, B.B.A., 1969; J.D., 1980 Admitted to Bar, 1980, Hawaii; 1980, U.S. District Court, District of Hawaii; 1980, U.S. Court of Appeals, Ninth Circuit — Member Hawaii State Bar Association

ELTON JOHN BAIN — 1945 — California State University, Fullerton, B.A., 1967; University of California, Hastings College of the Law, J.D., 1972 — Admitted to Bar, 1972, California; 1979, Hawaii; 1972, U.S. District Court, Northern District of California; 1979, U.S. District Court, District of Hawaii; 1980, U.S. Court of Appeals, Ninth Circuit Member State Bar of California, Hawaii State Bar Association

EMMA S. MATSUNAGA — 1954 — University of Washington, B.S., 1976; University of Hawaii, J.D., 1980 Admitted to Bar, 1980, Hawaii; 1980, U.S. District Court, District of Hawaii; 1980, U.S. Court of Appeals, Ninth Circuit — Member American and Hawaii State Bar Associations

MURIEL M. TAIRA  — 1952 — University of Hawaii, B.A., 1974; University of Washington, J.D., 1981 — Admitted to Bar, 1982, Hawaii; 1982, U.S. District Court, District of Hawaii; U.S. Court of Appeals, Ninth Circuit Member American and Hawaii State Bar Associations




BEVERLY S.K. TOM — 1954 — University of Hawaii, B.Ed., 1977; University of Oregon, M.S., 1980; Vermont Law School, J.D., 1990 Admitted to Bar, 1990, Hawaii; 1990, U.S. District Court, District of Hawaii Member American and Hawaii State Bar Associations

CORI ANN C. TAKAMIYA — 1968 — Santa Clara University, B.S., 1990; University of Hawaii, J.D., 1995 Admitted to Bar, 1995, Hawaii; 1995, U.S. District Court, District of Hawaii — Member Hawaii State Bar Association

KATHY K. HIGHAM — 1953 — University of Hawaii, B.A., 1975; M.A., 1976; J.D., 1984 Admitted to Bar, 1984, Hawaii; 1984, U.S. District Court, District of Hawaii — Member Hawaii State Bar Association

EWING MASON MARTIN III — 1971 — Abilene Christian University, B.A. (with honors), 1993; Texas Tech University, J.D., 1995 — Admitted to Bar, 1996, Texas; American Samoa; 1999, Hawaii; 1999, U.S. District Court, District of Hawaii — Member American Samoa and Hawaii State Bar Association, State Bar of Texas

SYLVIA HIGASHI — 1946 — University of Hawaii at Manoa, B.A., 1967; M.Ed., 1968; University of Hawaii, J.D., 1999 — Admitted to Bar, 1999, Hawaii; 1999, U.S. District Court, District of Hawaii — Member American and Hawaii State Bar Associations

STEVEN GUTTMAN — 1945 — California State College, B.A., 1967; University of California, Hastings College of the Law, J.D., 1973 — Admitted to Bar, 1973, Hawaii; 1977, U.S. District Court, District of Hawaii; 1977, U.S. Court of Appeals, Ninth Circuit — Member Hawaii State Bar Association

NAOMI COLE — 1968 — University of Hawaii, B.A. (cum laude), 1992; Saint Louis University, J.D., 1997 — Admitted to Bar, 1997, Hawaii; 1997, U.S. District Court, District of Hawaii; 1997, U.S. Court of Appeals, Ninth Circuit — Member Hawaii State Bar Association (Young Lawyers Division)

KAPONO F. H. KIAKONA — 1976 — University of Nevada, Las Vegas, B.A., 1998; Boston University School of Law, J.D., 2001 — Admitted to Bar, 2002, Hawaii; 2002, U.S. District Court, District of Hawaii

~ ~ ~

NEW DISCOVERY (09-19-08): “Prior Restraint” of free speech is unconstitutional and, in this case, was outside Judge David Ezra’s jurisdiction:

RE: CV05-00030 - David Farmer vs. Harmon - Exhibit: "The Freedom To Sing"
and Witnesses: Michael Mukasey and Alberto Gonzales

Saturday, September 20, 2008 2:00 AM

From: "Bobby Harmon"

To: "David Farmer" <farmerd001@hawaii.rr.com>, "Steven Guttman" <sguttman@kdubm.com>, "Carol K. Muranaka" <ustp.region15@usdoj.gov>

Cc: "Michael Mukasey <AskDOJ@usdoj.gov> ACLU Hawaii" <office@acluhawaii.org>, "All Representatives" <reps@Capitol.hawaii.gov>, "All Senators" <sens@Capitol.hawaii.gov>, "Andrew Walden" <hfpeditor@email.com>, "Andrew Winer" <winer@pacificlaw.com>, "Aon Insurance Managers" <mike_coulter@agl.aon.com>, "Arnold T. Phillips" <arnold.t.phillips@verizon.com>, "Arthur Rath" <imua@spamarrest.com>, "Barry M. Kurren" <richlyn_young@hid.uscourts.gov>, "Benjamin Kudo" <bkudo@imanakakudo.com>, "Blossom Tong" <blossom.d.tong@marsh.com>, "Bradley Tamm" <btamm@hawaii.rr.com>, "Carl Morton" <ethics@hawaiiethics.org>, "Charles Goodwin" <HONOLULU@FBI.GOV>, "Charles Hurd" <mcp@mediatehawaii.org>, "Colbert Matsumoto" <service@islandinsurance.com>, "Craig Watanabe" <captiveins@dcca.hawaii.gov>, "Dane Field" <danefl@gucl.com>, "Dave Shapiro" <volcanicash@gmail.com>, "David A. Ezra" <theresa_lam@hid.uscourts.gov>, "Dee Jay Mailer" <ksinfo@ksbe.edu>, "Dorothy Sellers" <hawaiiag@hawaii.gov>, "Exececutive Office for U.S. Trustees" <ustrustee.program@usdoj.gov>, "Hugh Jones" <hugh.r.jones@hawaii.gov>, "Insurance Division Fraud Branch" <insfraud@dcca.hawaii.gov>, "J C Shannon" <Hapa1234@aol.com>, "James B Nicholson" <jamesbnicholson@aol.com>, "James B. Farris" <Farrisj@adr.org>, "James Cribley" <jcribley@caselombardi.com>, "James Duca" <jduca@kdubm.com>, "James Paul" <jpaul@pjpn.com>, "James Wriston" <jwriston@awlaw.com>, "Jeffrey Sia" <Jeff.Sia@excite.com>, "Jeffrey Watanabe" <jwatanabe@wik.com>, "Jim Dooley" <jdooley@honoluluadvertiser.com>, "Jo Ann Uchida" <rico@dcca.hawaii.gov>, "Joe Moore" <news@khon2.com>, "John D. Finnegan" <info@chubb.com>, "John Goemans" <wip@kamuela.com>, "Judge Lloyd King" <hib@hib.uscourts.gov>, "Judith Neustadter" <Judy@tiki.net>, "Judson Witham" <jurisnot2@yahoo.com>, "Ken Conklin" <ken_conklin@yahoo.com>, "Kenneth Hipp" <khipp@marrhipp.com>, "Kevin S.C. Chang" <shari_afuso@hid.uscourts.gov>, "Lawrence Reifurth" <dcca@dcca.hawaii.gov>, "Linda Lingle" <governor.lingle@hawaii.gov>, "Lyn Flanigan Anzai" <lflanigan@hsba.org>, "Margery Bronster" <info@bchlaw.net>, "Marsh Affinity Group" <prosecure@marshpm.com>, "Michael N. Tanoue" <mtanoue@paclawgroup.com>, "Michelle Tucker" <michelle@sterlingandtucker.com>, "Nathan Aipa" <nathan@pitluck.com>, "Office of Inspector General Civil Rights Complaints" <inspector.general@usdoj.gov>, "Office of the U.S. Trustee District of Hawaii" <ustp.region15@usdoj.goV>, "Paul Alston" <palston@ahfi.com>, "Peter Carlisle" <emeguro@co.honolulu.hi.us>, "Randall Roth" <rroth@hawaii.edu>, "Rick Daysog" <rdaysog@honoluluadvertiser.com>, "Robert Bruce Graham" <bgraham@awlaw.com>, "Robert F. Miller" <info@robertfmiller.com>, "Robin Campaniano" <aigh001@aighawaii.com>, "Roy F. Hughes" <hthughes@hawaii.rr.com>, "Samuel P. King" <leslie_sai@hid.uscourts.gov>, "Susan Tius" <STius@rmhawaii.com>, "V K Durham" <vkdtdht@pionet.net>, "Valerie U. Katz" <clmrpt@islandinsurance.com>, "William K Slate" <Websitemail@adr.org>, "Jim Terrack" <tnthawaii@aol.com>, "Don Michak" <dmichak@journalinquirer.com>, "Rocco Sansone" <rocco.c.sansone@marsh.com>, "Ted Pettit" <tpettit@caselombardi.com>, "Mark Burch" <burch@hawaii.edu>, "Laura Thielen" <dlnr@hawaii.gov>, "Michael Moore" <MMFlint@aol.com>, "John D Zalewski" <jzalewski@caselombardi.com>, "Robert M. Kohn" <rkohn@polhawaii.com>, "Haunani Apoliona" <info@oha.org>, "Malia Zimmerman" <Malia@hawaiireporter.com>, "CPCU Society Hawaii Chapter" <kkanehiro@gmail.com>, "Hawaii Independent Insurance Agents Assoc." <hiia@hawaii.rr.com>, "Hawaii Insurance Bureau Inc" <dpeters@hibinc.com>, "Hawaii Insurers Council" <apowershawaii@yahoo.com>, "Reporters Committee for Freedom of the Press" <rcfp@rcfp.org>, "CND 48 Hours" <48Hours@CBSnews.com>, "American Bar Association" <dispute@abanet.org>, "Electronic Frontier Foundation" <information@eff.org>, "First Amendment Center" <info@fac.org>, "Council for the National Interest Foundation" <cnif@democracyinaction.org>, "Free to Know-Hawaii" <freetoknowhawaii@yahoo.com>, "ImpeachBush.org" <impeachbush@votetoimpeach.org>, "Wayne Madsen" <wmreditor@waynemadsenreport.com>, "National Whistleblower Center" <mc@whistleblowers.org>, "Editor New York Times" <managing-editor@nytimes.com>, "Greg Palast" <palast@gregpalast.com>, "Pension Benefit Guaranty Association" <participant.pro@pbgc.gov>, "Public Citizen" <publiccitizen@mail.democracyinaction.org>... more

Dear Mr. Farmer, Mr. Guttman, Ms. Muranaka & All Concerned:

Due to the discovery of NEW FACTS, I am updating the subject Exhibit and the witness information for U.S. Attorneys General Michael Mukasey and Alberto Gonzales, which you will find attached and on-line at:




As Judge David Ezra's Order constitutes a PRIOR RESTRAINT of my freedom of speech -- and that of all others who published their opinions in The Catbird Seat website, I regret that I must continue to submit each of these new and updated exhibits and witness descriptions for your review and approval in the event they may contain any prohibited "Protected Subject Matter". If you would like to avoid this approval process, then I would again suggest that we attempt a good-faith settlement of this case through confidential negotiation or mediation.

Your prompt reply will be appreciated.

Very truly yours,

Bobby N. Harmon, CPCU, ARM

Related internet references:





























~ ~ ~

The First Amendment Handbook

Prior Restraints

A prior restraint is an official restriction of speech prior to publication. Prior restraints are viewed by the U.S. Supreme Court as "the most serious and the least tolerable infringement on First Amendment rights." Since 1931, the Court repeatedly has found that such attempts to censor the media are presumed unconstitutional.

In the 1976 landmark case Nebraska Press Association v. Stuart, the Court addressed the constitutionality of an order prohibiting the media from publishing or broadcasting certain information about Erwin Charles Simants, who was accused of murdering the Henry Kellie family in a small town in Nebraska. This case pitted the First Amendment rights of a free press against the defendant's Sixth Amendment right to a fair trial.

To ensure that Simants received a fair trial, the Nebraska Supreme Court modified the district court's order to prohibit reporting of confessions or admissions made by Simants or facts "strongly implicative" of Simants.

On appeal, the U.S. Supreme Court struck down the prior restraint order. The Court emphasized that the use of prior restraint is an "immediate and irreversible sanction" that greatly restricts the First Amendment rights of the press. "If it can be said that a threat of criminal or civil sanctions after publication `chills' speech, prior restraint `freezes' it at least for the time," Chief Justice Warren Burger wrote for the Court.

To determine whether the prior restraint order was justified, the Court applied a form of the "clear and present danger" test, examining whether "the gravity of the `evil,' discounted by its improbability, justifies such invasion of free speech as is necessary to avoid the danger."

In applying this test, the Court articulated a three-part analytical framework, which imposed a heavy burden on the party seeking to restrain the press. First, the Court examined "the nature and extent of the pretrial news coverage." Second, the Court considered whether other less restrictive measures would have alleviated the effects of pretrial publicity. Finally, the Court considered the effectiveness of a restraining order in preventing the threatened danger.

The Court found that the trial judge reasonably concluded that the "intense and pervasive pretrial publicity" in the Simants case "might reasonably impair the defendant's right to a fair trial." However, the trial judge did not consider whether other measures short of a prior restraint order would protect the defendant's rights. The trial judge should have considered changing the location of the trial, postponing the trial, intensifying screening of prospective jurors, providing emphatic and clear instructions to jurors about judging the case only on the evidence presented in the courtroom or sequestering the jury.

The Court also found that the effectiveness of the trial judge's prior restraint order to protect Simants' right to a fair trial was questionable. Because the prior restraint order is limited to the court's territorial jurisdiction, it could not effectively restrain national publications as opposed to publications within the court's jurisdiction.

Moreover, it is difficult for trial judges to draft effective prior restraint orders when it is hard "to predict what information will in fact undermine the impartiality of jurors." Finally, because this trial took place in a town of 850 people, rumors traveling by word of mouth may be more damaging to the defendant's fair-trial rights than printed or broadcasted news accounts. In short, the probability that the defendant's fair-trial rights would be impaired by pretrial publicity was not shown with "the degree of certainty" needed to justify a prior restraint order.

Because the "barriers to prior restraint remain high and the presumption against its use continues intact," prior restraint orders are rarely upheld. As a result, editorial decisions about publication of information the government deems sensitive are generally left solely to the discretion of news organizations. Nevertheless, government officials and private individuals occasionally attempt to stop publication....

The Reporters Committee for Freedom of the Press
© 2003 RCFP. 1815 N. Fort Myer Dr., Suite 900, Arlington VA 22209 (703) 807-2100



~ ~ ~

NEW DISCOVERY (09-07-08):

Attorney General of Hawaii

Deputy Attorneys General
425 Queen Street
Honolulu, Hawaii 96813

Attorneys for the Beneficiaries



In the Matter of the Estate





~ ~ ~


          The May 7, 1999 order regarding orders to show cause requires the former trustees immediately to resign offices and directorships in the trust’s subsidiary and affiliated organizations... P&C Insurance Company, Inc., is a captive insurance company, the sole stock holder which is Pauahi Holdings Inc.

          The Attorney General respectfully invites the court’s attention to the annual report publicly filed on March 28, 2000 by P&C (Ex. 1). The annual report lists Henry H. Peters as a director. The Attorney General is unable to determine whether the listing is incorrect; or whether Peters remains a director in violation of court order. The Attorney General’s several inquiries of the trust concerning this matter remain unanswered despite the passage of three months (Ex. 2).

DATED: Honolulu, Hawaii, May 5, 2000

Respectfully submitted,

Deputy Attorney General

~ ~ ~


          DOROTHY SELLERS hereby states:

          1. I am a deputy attorney general, and I am familiar with the case records and files in Hawaii First Circuit Court Equity No. 2048 going back to approximately August 1997.

          2. I have personal knowledge of the facts contained in this declaration and am competent to testify to them.

          3. Exhibit 1 is a true and correct copy of the annual report of P&C Insurance Company for the year ending Dec. 31, 1999, filed in late March 2000.

          4. Exhibit 2 is a true and correct letter of my February 15, 2000 letter to counsel for the trust asking for verification that Henry Peters had resigned from P&C and the effective date of the resignation. I have never received a response to that letter.

          5. On March 13, 2000, deputy attorney general Hugh Jones wrote trustee Libkuman (with a copy to general counsel Colleen Wong) about a number of matters. The final two paragraphs of that letter are:

Finally, we also requested some time ago copies of Henry Peters’ letters of resignation from directorships and ex officio positions, and specifically from P&C Insurance Company. Although the resignation letters of the other trustees were filed with the Court, Peters’ were not.

Please respond to these requests before March 31, 2000.  Thank you.


DATED: Honolulu, Hawaii, May 5, 2000


See also:






~ ~ ~

NEW DISCOVERY (08-25-08): More undisclosed conflicts of interests between David Farmer, Steven Guttman, Governor Ben Cayetano, Governor John Waihee, Governor Linda Lingle, Kamehameha Schools, Hamilton McCubbin, Dee Jay Mailer, P&C Insurance Co., Wally Chin, Rodney Park, Nathan Aipa, Colleen Wong, Lyn Anzai, Earl Anzai, Hawaiian Airlines, Aloha Airlines, Judge Lloyd King, Judge Robert Faris, Judge Kevin Chang, Judge Barry Kurren, Judge David Ezra, Judge Rey Graulty, Robin Campaniano, AIG, Douglas Ing, Louise Ing, Colbert Matsumoto, Jeff Watanabe, Joshua Gotbaum, Linda Lingle, AIPAC, Louanne Kam, Allan Yee, Dennis Fern, James Ahloy, Aloha Petroleum/Harken Energy, McKenzie Methane, Arthur Andersen, PricewaterhouseCoopers, Dennis Tsuhako, Enron, Alan M.L. Yee, Constance Lau, Eric Yeaman, Hawaiian Electric, Robert Clarke, Edwina Clarke, Peter Hanashiro, University of Hawaii, etc:

February, 2007

How to Save Your Business,

Your People & Yourself

Ross Murakami and KMH rise out
of the ashes of Arthur Andersen

David K. Choo, Hawaii Business

Ross Murakami first heard about the Arthur Andersen accounting scandal in November 2001 from an unexpected but reliable source: his mom. Mrs. Margie Kanemitsu called her accountant son from her home in Hilo, after watching a CNN broadcast.

“Ross, did you hear what happened to one of your clients, Enron?” she asked.

The younger Murakami was a partner at Arthur Andersen’s thriving 42-person Honolulu office. The large international accounting firm served as the financial auditor of Enron, a giant energy trading company based in Houston. That morning, Arthur Andersen had announced a restatement of an earlier audit of its client.

“Don’t worry, Mom. We’ll be fine,” he said.

Mothers can be like that. Worry, worry, worry. But, then again, you know what they say about a mother knowing best.

Within days, through a seemingly never-ending series of news reports, Murakami, his staff and the rest of the country watched Enron implode, sucking its staff, subsidiaries and investors down an irresistible vortex. Curiously, one of the first down the financial and political black hole was the auditor, 88-year-old Arthur Andersen, not only its Houston office, but nearly everyone else, including the people in far-off Honolulu....

“It was emotional. It was exhausting,” says Murakami of his office’s sudden fall and eventual rise. “It was also extremely rewarding.”...


The year 2001 was promising to be a good one for Murakami. Hawaii’s economy was continuing its steady recovery from a decade-long slowdown, which meant a busy year for service businesses like accounting firms. In addition, in the fall, the then-37-year-old accountant made partner at Arthur Andersen. Having joined the company 14 years before, straight out of the University of Hawaii at Manoa, Murakami was the first partner in the Honolulu office to have begun his career at the Honolulu office.

Murakami started his new position at Arthur Andersen on Sept. 1st.

“Here I am a new partner, and, 10 days later, we are hit by one of the most tragic events in U.S. history, which, among other things, had a big impact on business in general,” says Murakami. “Then, two months after that, Enron. Kaboom!”...

Even though his once promising year was beginning to look nightmarish, when Murakami put down the phone after speaking with his mother on that November morning, he was confident that the scandal would pass. After all, every one of the big five accounting firms had had a questionable audit at one time or another in their histories. Some of them had even been sanctioned by the Securities and Exchange Commission for their indiscretions. But they all had weathered their respective storms. It seemed highly unlikely to Murakami that the actions of a few people in his company’s Houston office could reverberate all the way to Honolulu.

Around the office, he reassured his staff: This, too, shall pass. Corporate was tight-lipped about the growing scandal, preferring to wait for the legal and political dust to settle. Murakami and Honolulu office managing partner Randy Karns met with their local public relations consultant, who advised that they do the same. People wouldn’t appreciate public protests or protestations of innocence, they were told. Especially if they were protesting their own innocence. It would be bad form, especially in Hawaii.

Corporate sent representatives to reassure the Honolulu staff that the accounting irregularities were part of an isolated situation in Houston. They pointed to the firm’s vast capital base. Again, there was nothing to be alarmed about.

However, in the first quarter of 2002, as news reports announced one legal development (and lost client) after another, tensions were running high in the office. To relieve the anxiety, Murakami and his staff scheduled visits to members of Hawaii’s congressional delegation and met with Gov. Ben Cayetano. The sessions were gut-wrenching and emotional. “How could this be happening to us?” “Why was Arthur Andersen being made a scapegoat?” they asked. “We haven’t done anything wrong,” they insisted.

The leaders listened patiently and offered their sympathies and support.

“We knew they [Hawaii’s congressional delegation and the governor] wouldn’t be able to do much for us. How could they? It would be like stepping in front of a speeding truck,” says Murakami. “But we needed an outlet for all the anxiety, anger and emotion. We needed to vent.”

In Arthur Andersen’s 29th-floor office in the Pacific Guardian Life Center, the staff continued to vent with management’s full support and participation. Someone began writing encouraging messages with a Magic Marker on a Plexiglas wall off the reception area. People began writing words of support, inspirational quotes from leaders like Gandhi, or words of anger and defiance. They even had lighthearted activities in which they took out their frustrations on certain Department of Justice officials.

“You had this pride about working for Arthur Andersen and then there was this outrage that all this was going down and no one could do anything about it,” says Harvey Rackmil, chief financial officer for HONBLUE, who was the senior member of Arthur Andersen’s tax department from 1998 to 2002. “We were outraged at the government. We made ‘I am Arthur Andersen’ T-shirts for ourselves, and we went downstairs and took photos of each other. Arthur Andersen for the longest time didn’t fight back. They thought that we would get through it. Then the indictment was handed down and that was that.”


In the fall of 2001, Randy Karns was quietly planning a second career away from public accounting. The 50-something Karns, who had opened Arthur Andersen’s Honolulu office nearly 20 years before, had been offered an early retirement package from the corporate office—mandatory retirement, actually. That was fine, because he had recently been offered his dream job. Today, Karns won’t disclose what the dream position was, or with whom. He does say that it was with an organization for which he had a passion, and that the position was both prestigious and lucrative.

Karns, who had conducted audits of Hawaii companies since the late ’60s, had spent his entire career with Arthur Andersen, starting out in the firm’s Los Angeles office. He was extremely proud of his company and the quality of work it had done, so 2002, had promised to be not only a sweet beginning to a new career, but a sweet ending, as well. However, as the feeding frenzy around the accounting scandal grew, the senior partner knew that his work at Arthur Andersen wasn’t done. He asked his potential new employers if he could have a little more time to decide about the position. They agreed....

On March 14, 2002, a federal grand jury in Houston indicted Arthur Andersen on one count of obstructing a Department of Justice investigation by destroying documents. After the announcement, Karns and his management team kicked things into high gear, calling an office-wide meeting in which Karns laid all the options on the table, including his recent job offer. No one was going to abandon ship, he assured his staff.

Subsequent informational meetings, held in a common area, spilled out into the halls. The meetings were held every two weeks, then weekly. Sometimes there was an agenda, like when Karns outlined what had happened with Enron. Sometimes it was just to talk story.

“We had meetings whether we had something to say or not. You would be surprised. You always have something to talk about,” says Karns. “Our staff wanted to know if Ross and I had heard anything, and if we hadn’t, did that change our thinking, if that makes sense. Even knowing that there is nothing new can be comforting.”

“Randy was a great leader,” says Rackmil. “He was the guy delivering the message, fireside-chat style. You knew he was going to do everything in his power to help. He had been here a long time and had a lot of loyalty in the community. As long as the clients stayed, we would be OK.”

All along Karns offered his options analysis and assessment without interjecting a prejudgment one way or another. This was a decision for the employees, not him. He was still considering his dream job.

Then, one day, he accidentally walked in on a small group of staff who were working on a gift of gratitude to the senior partner. Karns realized that he already had his dream job.

“I came home and told my wife that we were going forward. That [other] job would have been a lot of fun to do. But it [his decision] really wasn’t about money or prestige,” says Karns. “They felt so strongly about the firm, its mission, its clients and its people. They were doing all of this on top of dealing with all the stress of getting their jobs done. I felt privileged to be a part of them.”


Of course, Murakami’s mother wasn’t the only one outside the firm who called him about Enron and the future of Arthur Andersen. “I started fielding calls from clients, who would say: ‘Eh, Ross, how come you didn’t let me do all those things?’ I told them that I didn’t know why they did that,” says Murakami. “I told them we don’t do that. That’s not how business is done. We had a very solid client base. They knew us, and they knew we had always been very honest and open with them.”

Early in the crisis, Murakami and Karns hit Bishop Street hard, meeting with as many of their clients as they could. Sometimes, as at the gatherings with their staff, the two partners had little new information to impart to their anxious clients. There were a lot of uncomfortable discussions, some in front of boards of directors. But every client was contacted and spoken to face to face if possible. After Andersen’s indictment in March, the meetings got more urgent, going from heart-felt reassurances to the beginnings of a plan for a new firm.

“We kept them [our clients] informed and we told them that we were trying to pull something off that would be a stand-alone entity,” says Murakami. “We said we couldn’t tell them right now if it was going to be successful or not. We couldn’t wait till we were solid to let them know. It wasn’t about us. It was about them.”

At first glance, the partners’ plan, which they would appropriately name “Project Phoenix,” seemed simple. They, along with Peter Hanashiro, who was slated to be named partner at Arthur Andersen before the crisis, would buy the firm from corporate. They would continue to provide the same good service that they always had, except the new firm would no longer audit large publicly traded companies. But the new firm would be free from a rigid corporate fee structure and nimble enough to respond to changes in the local marketplace....


Murakami made that August’s payroll, and has made every one since. But KMH has done more than just deliver paychecks on time. According to Murakami, the firm’s revenues have doubled since he switched off the lights on Arthur Andersen, with 20 percent growth for four years in a row. The staff has also doubled, growing from 42 to 85 in late 2006.

Throughout the ordeal, KMH lost only two or three tax clients and a handful of national and international clients, several of whom later rehired the firm in other capacities. KMH’s vision of a locally owned firm with a local focus along with national expertise has taken hold. Coincidently, it was also one that had been floating around in the heads of many experienced accountants in town.

“Even before Andersen imploded, we had discussed the possibility of creating a local firm with national ties. That is the way the market is moving,” says Wilcox Choy, partner at KMH and former partner at big four accounting firm, Grant Thornton. “But there just wasn’t enough critical mass to do that. Then Andersen went down and after talking with them, we realized we were on the same page.”

KMH started with three partners (Karns, Murakami and Hanashiro) and now has six. Alan Yee joined the firm from Grant Thornton’s Honolulu office in 2002 and Al Fernandez from Ernst and Young in 2003. Both run KMH’s tax practices. Alton Ohira, former head of KPMG Honolulu’s insurance and audit practice, came on board in 2003 and Wilcox Choy, once in charge of Thornton’s audit practice, also in 2003....

~ ~ ~

Timeline: The Fall of Arthur Andersen

Aug. 15, 2001
Enron vice president for corporate development Sherron Watkins writes a seven-page letter to her boss, CEO Kenneth Lay, warning of accounting irregularities at the oil and natural gas trader. “The business world will consider the past successes as nothing but an elaborate accounting hoax,” she writes.

Nov. 8, 2001
Enron revises its financial statements for the previous five years. Instead of showing huge profits, the company now says that it actually lost $586 million.

Jan. 10, 2002
Arthur Andersen acknowledges that it destroyed Enron documents.

Jan. 15, 2002
Arthur Andersen fires chief Enron auditor David B. Duncan.

March 15, 2002
Arthur Andersen is indicted by a federal grand jury in Houston on one count of obstruction of justice for shredding documents and deleting computer files regarding Enron.

March 26, 2002
Arthur Andersen CEO Joseph F. Berardino steps down amid an exodus of clients and overseas partners.

June 15, 2002
After a six-week trial, Arthur Andersen is convicted of obstruction of justice for destroying documents while on notice of a federal investigation.

May 31, 2005
The U.S. Supreme Court overturns the Arthur Andersen conviction. The justices unanimously agree that the Houston jury was given overly broad instructions by the federal judge presiding over the case. At issue is a memo from an Arthur Andersen in-house attorney detailing the company’s document retention policy.

Nov. 23, 2005
The Justice Department announces that it will not pursue the criminal case against Arthur Andersen in wake of the Supreme Court decision handed down earlier that year.


On Monday, Oct. 16, 2006, the day after Hawaii’s statewide earthquake, accounting firm Accuity LLP opened for business. Just days before, the firm had served as the Honolulu office of accounting giant PricewaterhouseCoopers (PWC), which had decided earlier that year to pull out of the Hawaii market.

“I got a call from a friend that first day, who said: ‘PWC pulls out and the earth shakes,’” says Kent Tsukamoto, the former PWC managing partner and now Accuity’s managing partner. “You might say that we started off with a bang.”

While the circumstances surrounding Accuity’s transition from international juggernaut to locally owned big business weren’t as catastrophic as Arthur Andersen’s end and KMH’s beginning, Tsukamoto and his partners, Wendell Lee and Dennis Tsuhako, were essentially dealing with the same issue: How do you sustain a business while building another business?

However, a larger, more earth-shaking issue probably extends far beyond Accuity, KMH and the rest of the Islands’ accounting industry: How important is Hawaii to businesses with a global, or national reach? The answer is: maybe not much anymore.

According to Accuity’s tax partner, Wendell Lee, PWC’s decision to leave Hawaii and pursue larger markets on the Mainland was initially shocking, but not surprising in the end. “PWC has more than 15,000 clients in the U.S. Only about 200 of them account for 80 percent of the company’s revenue. On average, that’s about $54 million to $100 million per client, per year,” says Lee. “That leaves the Hawaii market off the scale, because, at the very bottom of the food chain, they were looking for at least $1.5 million in revenue per client. At PWC, our largest Hawaii client provided about $1 million.”

With PWC’s exit and Arthur Andersen’s demise in 2002, Hawaii is home to three of the big-four accounting firms. Tsukamoto believes that number may shrink over the next several years.

“The size of a public accounting firm is a function of the size of the services rendered. Accounting follows the organizations,” says Warren Wee, associate professor of accounting at Hawaii Pacific University. “Just look at the corporations that were based in Hawaii 10 or 20 years ago. It’s not rocket science to see what’s happening, really basic economics.”

“Ten or 15 years ago, you saw a lot of mergers of the large, national firms, going from the big eight to the big five. Now, of course, after Andersen’s implosion, it’s down to four,” adds Wilcox Choy, partner at KMH and former partner at big-four accounting firm Grant Thornton. “Everything’s bigger and bigger businesses need bigger profits.”

In other words, follow the money, and while the big money is on the Mainland, there is still more than enough business to be found in the Islands. Accuity has retained a vast majority of its staff and about 95 percent of its revenue since leaving PWC. Tsukamoto expects about 5 percent growth in 2007.

Local ownership has a plethora of benefits. Now, Accuity is no longer saddled with post-Enron, corporate office-imposed procedures, which had very little relevance to Hawaii’s small-scale businesses. (According to Tsukamoto, about 60 percent of Accuity’s clients are family-owned businesses.) Also gone is the constant pressure from the head office to increase fees by 20 percent to 30 percent, rates more in line with those charged in New York and Los Angeles. In addition, when Tsukamoto needs to make a decision, he just walks down the hall to talk with his partners.

Some of the advantages of local ownership can’t be accounted for on a balance sheet: “PWC offered us [the partners] positions on the Mainland, where we would have done well,” says Lee. “But that wouldn’t have been the right thing to do. We have 80 people who are our family, who in turn have families that they have to take care of. We couldn’t abandon them in the market like that. This is Hawaii. This is what you do. You take care.” DKC

How to Save Your Business Your People & Yourself ...

Arthur Anderson and The Phoenix Project

~ ~ ~

NEW DISCOVERY (08-15-08): Undisclosed conflicts of interests between Senator Dan Inouye, Senator Ted Stevens, VECO Corporation, George W. Bush, John McCain, Dick Cheney, Halliburton, Shell Oil, Barack Obama, Aloha Petroleum, James Ahloy, Chevron-Texaco, Mark Bennett, Linda Lingle, Tesoro Petroleum, Faye Kurren, Judge Barry Kurren, Enron, Goldman Sachs, Robert Rubin, Henry Paulson, Henry Peters, Paul Alston, etc.:

December 6, 1996

ENRON and Shell Win Bid in
Capitalization of YPFB's
Transportation Segment

LA PAZ, BOLIVIA – Enron Development Corp. and Shell International Gas Ltd. announced today that the government of Bolivia has named the companies the successful capitalizing company for the transportation segment of the state oil and gas company, Yacimientos Petroliferos...

Business Wire

~ ~ ~

March 30, 1998

The following is an excerpt from a 10-K SEC Filing, filed by TESORO PETROLEUM CORP /NEW/ on 3/30/1998:


A lack of market access has constrained natural gas production in Bolivia. With little internal gas demand, all of the Company's Bolivian natural gas production is sold under contract to the Bolivian government for export to Argentina.

Major developments in South America indicate that new markets will open for the Company's production. Construction of a new 1,900-mile pipeline that will link Bolivia's extensive gas reserves with markets in Brazil commenced in 1997 and is expected to be operational in early 1999.

The owners of the new pipeline include Petrobras (the Brazilian state oil company), other Brazilian investors, Enron Corp., Shell International Gas Ltd., British Gas PLC, El Paso Energy Corp., BHP, and Bolivian pension funds. When completed, the new pipeline will have a capacity of approximately 1 billion cubic feet ("Bcf") per day.

For more, see...

Googling the Ghost of Ken Lay

Aloha, Harken Energy

Citigroup: Vampires in the City

Shell Oil: The Shell Game

The Story of Enron

Vultures Up to their Necks in Tesoro Petroleum

~ ~ ~

NEW DISCOVERY (07-12-08):

Harken Energy & The SEC

~ ~ ~

NEW DISCOVERY (08-06-08): Undisclosed conflicts of interest with Gregory Dunn; Hawaii Nature Center; Hawaii Dental Service; Faye Kurren; Judge Barry Kurren; Kamehameha Schools; Dee Jay Mailer; Don Carroll, etc:

From the Hawaii Nature Center website:

Gregory D. Dunn was appointed executive director of the Hawaii Nature Center March 1, 2002. Dunn joins the Hawaii Nature Center after more than three years as executive director of the Atherton Branch of the YMCA of Honolulu. He brings to the Nature Center a strong track record in facility management, fund development, recruitment and project management. Previously he was operations manager for two new retail projects in Hawaii, the Barnes and Noble Superstores of Honolulu and NikeTown Honolulu. He is a member of the boards of Hawaii Dental Service, Inc., the Waikiki Community Center and Youth for Environmental Service. He is a trustee and chairman of the HDS Foundation. "Dunn's experience in the local community and his activities on behalf of youth in a non-profit arena made him a logical choice to lead the Hawaii Nature Center as it embarks on a plan to expand service," said Nature Center Board President, Don Carroll, also chairman of the board of Time-Warner Cable of Hawaii.

See also: Googling for Vultures in The Hawaii Nature Center

~ ~ ~


August 11, 2000

State deal with former

trustees reported

The terms: Dickie Wong's attorney says the agreement resolves pending action against the ex-trustees

The significance: A settlement of the suit would avoid a costly trial scheduled next month

By Rick Daysog, Star-Bulletin

The attorney general`s office has agreed to settle its multimillion dollar lawsuit against the five former trustees of the Kamehameha Schools, according to a lawyer for former trustee Richard "Dickie" Wong.

Another person familiar with the settlement talks said, however, that while there is an agreement in principle it may be some time before it is completed.

In a sworn affidavit filed in the Hawaii Supreme Court yesterday, Wong's lawyer Eric Seitz said he has been informed that the attorney general`s office reached a "global settlement" on Aug. 4 with ex-board members Wong, Henry Peters, Gerard Jervis, Oswald Stender and Lokelani Lindsey that resolves the pending probate, tax and civil litigation against the former trustees.

The plan, which requires approval from the state Probate Court, represents a major milestone in the three-year controversy that has dogged the $6 billion charitable trust. If approved, the deal would avert a costly, one-year trial that is scheduled to begin Sept. 18. Details of the proposed deal remain under seal but Seitz, who represents Wong in the criminal actions brought by the state, said some of the attorney general`s civil claims against the former trustees will be covered by the estate`s $25 million insurance policy with Federal Insurance Co.

It is not clear whether the former trustees will be personally liable for any of the surcharges sought by the attorney general`s office. Seitz added that the insurance company will not cover the outstanding legal bills for the criminal proceedings against his client and Peters, who were indicted by an Oahu grand jury on theft charges. The criminal theft charges have been overturned by Circuit Judge Michael Town, but the state is appealing those decisions. Seitz, who is owed about $20,000 in legal fees for his work in Wong's criminal case, criticized the proposed settlement, saying it uses the insurance company's resources to pay for the civil cases at the expense of the criminal cases involving former trustees Wong and Peters. Until now, the insurance policy had been covering Wong's and Peters' criminal defense costs.

"It's not only unfair but it's an outrage, because it takes away ... the criminal protection that he's entitled to," Seitz said.

Seitz' affidavit was in response to a request by the attorney general's office for records relating to Federal Insurance's payments for Wong's legal costs, a subject of the state's surcharge suit. Seitz argued that state attorneys shouldn't be entitled to the insurance records since they have settled the surcharge suit.

Deputy Attorney General Hugh Jones had no comment on Seitz' affidavit, saying the mediation process is subject to a confidentiality order. Glenn Sato, a lawyer representing Wong in the Probate Court proceedings, also declined comment on Seitz' filing, citing the court's confidentiality order.

An attorney for Stender also had no response, while lawyers for Peters and Jervis could not be reached.

Michael Green, Lindsey's lawyer, took issue with Seitz' affidavit, calling it irresponsible given the sensitivity of the settlement talks.

"The discussions at this point are fragile at best," Green said. "For any lawyer, including Mr. Seitz, to say this case is settled is irresponsible."

A spokesman for the estate said there is no settlement at this time. He declined further comment.

In its lawsuit, the state is seeking multimillion dollar surcharges against the former trustees for allegedly taking excessive compensation, mismanaging the trust's educational programs and incurring more than $200 million in investment losses.

The former trustees have denied wrongdoing, saying the trust is well-run and financially stable.

According to Seitz, the global settlement was reached by all of the parties, including Federal Insurance, during an Aug. 4 closed-door conference with Probate Judge Kevin Chang. Seitz said the plan was placed on the record, making it enforceable.

But others familiar with the talks said that while there may be tentative agreement, there are outstanding issues.

They noted that the attorney general's office and lawyers for the former trustees continue to hold discussions with the court-appointed mediators, David Fairbanks and James Duffy.

Minutes to the Aug. 4 meeting in Chang`s chambers are under a court-ordered seal.


See also...

















~ ~ ~

NEW DISCOVERY (08-01-08): Undisclosed conflicts of interests between Senator Dan Inouye, Senator Ted Stevens, VECO Corporation, George W. Bush, Dick Cheney, Halliburton, Tesoro Petroleum, Faye Kurren, Judge Barry Kurren, etc.:

July 30, 2008

Alaska Sen. Stevens indicted;

'I am innocent'

Anchorage Daily News

A federal grand jury in Washington, D.C., indicted long-term U.S. Sen. Ted Stevens Tuesday on seven counts of filing false financial disclosures, each a felony charge that carries a penalty of five years in prison and an unspecified fine.

With the indictment, Stevens, an icon in Alaska politics, becomes by far the most powerful politician charged in the broad, four-year federal investigation into public corruption in the state. To date, three state legislators, a high-level official in Gov. Frank Murkowski's administration, two businessmen and a lobbyist have been convicted, while two legislators are awaiting trial.

Stevens said he will fight to save himself and his long career.

"I am innocent of these charges and intend to prove that," he said in a prepared statement. "I have proudly served this nation and Alaska for over 50 years."

At a news conference in Washington to announce the indictment, Matthew Friedrich, acting assistant attorney general for the Justice Department's criminal division, said Stevens would be allowed to turn himself in. Stevens' attorney, Brendan Sullivan of Washington, was notified of the indictment Tuesday morning shortly before it became public, Friedrich said.


The seven-count indictment charges Stevens with making false statements by failing to disclose "things of value" he received from Veco Corp., the now-defunct Alaska-based oil services and construction company, and from its chairman, Bill Allen, in a scheme that stretched over eight years.

At the same time, according to the indictment, Allen and other Veco employees asked Stevens to intervene on their behalf with the government, and Stevens sometimes obliged.

Stevens received substantial benefits from his relationship with Veco that he never disclosed, the indictment charged: improvements to his home in Girdwood; an automobile exchange in which he received a new Land Rover worth far more than his 35-year-old Mustang; and household appliances.

The federal Ethics in Government Act requires all senators to file financial disclosure statements detailing their transactions during the previous calendar year, including the disclosure of gifts above a specified value and all liabilities greater than $10,000.

At the news conference, Friedrich said the case involved false disclosures, not bribery, and no specific actions by Stevens in return for gifts were charged, even though the indictment mentioned some Veco requests and the favorable responses by Stevens and his staff.

Some of the solicitations were made directly to Stevens and included requests for help by Veco on its international projects in Pakistan and Russia; requests for federal grants and contracts, including National Science Foundation contracts worth nearly $200 million; and assistance with efforts to construct a natural gas pipeline from Alaska's North Slope.

The indictment comes just as Stevens is in the political fight of his life to win a seventh term. The fallout was immediate: Under Republican rules governing indicted senators, he had to step aside from two key committee positions he earned through longevity -- his co-chairmanship of the Commerce Committee, which oversees fishing and telecommunications, and his ranking position on the defense appropriations subcommittee, from which he has sent millions in earmarks to Alaska.

Even with his famed clout in Washington at least temporarily diminished, Stevens vowed to continue his campaign. His presumptive Democratic opponent, Anchorage Mayor Mark Begich, wouldn't answer questions about Stevens' indictment.


Friedrich said the Justice Department followed its own rules in seeking an indictment when the evidence was complete and sufficient to bring charges. The political calendar wasn't considered, he said.

Allen, Veco's former chief executive, and Rick Smith, the company's former vice president of community affairs and government relations, pleaded guilty May 7, 2007, to providing more than $400,000 in corrupt payments to public officials from Alaska. Allen and Smith are cooperating and have been key witnesses in two trials so far.

Back then, there were no direct references in the Allen and Smith charges to gifts they provided to Stevens, though they admitted making corrupt payments of $243,250 over five years to Stevens' son Ben, once president of the Alaska Senate. Ben Stevens has not been charged and has denied wrongdoing.

The charges against Ted Stevens come almost exactly a year after an FBI and IRS raid on Stevens' home in Girdwood, the first time those agencies had ever raided the home of a sitting U.S. senator. At the time the agents documented the renovations made in 2000 that were overseen by Allen and managed by his employees and contractors. The renovations doubled the size of the home.

Stevens has refused to discuss the investigation, except to say he paid every bill he received connected to the renovation. He has refused to elaborate about whether that answer implied he knew of work on the house for which he wasn't billed.

The indictment said Stevens made "multiple false representations" to reporters, his friends and his staff about what he received from Veco and Allen. While it's no crime for an official to lie to the media, prosecutors charged that those statements were part of his long-term effort to conceal Veco's gifts and benefits.


From the summer of 2000 to about December 2001, Veco spent more than $200,000 on the Girdwood renovations, including materials, labor and architectural design, the indictment says. Much of that effort has already been the subject of extensive media coverage based on interviews with contractors, ex-Veco employees and Girdwood residents who witnessed the work.

For instance, Veco and Stevens hired a construction firm, identified only as "Construction Firm A" in the indictment, for the renovation project. The company matches the description of Christensen Builders of Anchorage, whose president, Augie Paone, told the Daily News in May 2007 that he was hired by Veco but sent invoices to Stevens and that Stevens paid by personal check from a new account.

The charges say Stevens never paid Veco anything for the materials or labor provided by Veco, its employees and contractors but clearly knew that Veco did a lot of the work.

Paone said he fully cooperated with the government. The indictment echoes his assertions in the interview, adding that Construction Firm A focused on carpentry and finish work, and Veco employees did much more.


In an e-mail to Allen Sept. 24, 2000, Stevens was full of praise for Veco and its employees, according to the indictment. "We've never worked with a man so easy to get along with as (unnamed Veco employee). Plus, everyone who's seen the place wants to know who has done the things he's done. ... You and (Person A) have been the spark plugs, and we are really pleased with all you have done. hope to see you and the chalet soon. best teds." The indictment goes much further than what was previously known and reveals that maintenance on the house extended into 2006. When something went awry, the charges say, Stevens asked Veco for help much as someone else might call a plumber.

By 2006, the concealed "things of value" topped $250,000.

The indictment has no reference to whether the government intercepted calls made to Stevens from any of Allen's or Smith's phones that were wiretapped under court order starting in 2005. Once Allen agreed to plead guilty, on Aug. 30, 2006, he placed several calls to public officials, including Stevens, in a sting effort. The content of those calls has not been disclosed.

The 1999 vehicle exchange cited in the indictment concerned a new car for Stevens' "dependent child," not naming the person. At the time, his only dependent child was daughter Lily.

Allen transferred a new 1999 Land Rover Discovery, which he had bought for $44,000, to Stevens. In exchange, Stevens gave Allen, a car collector with a love of Fords, a 1964 Mustang and $5,000. But the Mustang was worth less than $20,000, according to the indictment.

Lily Stevens, now 27, is the sole child of Stevens' marriage to his second wife, Catherine. Lily, a law clerk in Washington, is engaged to be married in late August. A call to her Washington office was not returned.

Stevens' first wife, Ann, was killed in the crash of a private jet in Anchorage in 1978 that injured Stevens. Ted and Ann Stevens had five children together, including Ben.


Stevens, 84, is the longest-serving Republican in the U.S. Senate. From 2003 to 2007, he was Senate president pro tem and third in line to the presidency. With political power that increased with his longevity, Stevens came to represent Alaska's clout in Congress. In January 2000, Stevens was named "Alaskan of the Century," and the Anchorage airport was renamed in his honor that July.

That was also the year of the bulk of the Girdwood home renovations.

Alaska's other senator, Lisa Murkowski, expressed shock at the indictment in a prepared statement today.

"I know Ted Stevens to be an honorable, hard-working Alaskan who has served our state well for as long as we have been a state," she said. "As to the charges, we are at the beginning of the criminal process and there is a judicial procedure in place that will be followed."

Murkowski, a Republican, probably owes her election in 2004 to Stevens. She was trailing former Gov. Tony Knowles in the polls until the final weeks, when Stevens began blitzing the state with commercials saying he needed her beside him in Washington.

Sen. Daniel Inouye, D-Hawaii, Stevens' best friend in the Senate, said in a brief statement: "In our legal system, a man is presumed innocent until proven guilty in a court of law. ... As far as I am concerned, Ted Stevens remains my friend. I believe in him."

Stevens and Inouye are both World War II veterans and call each other "brother." When Stevens became chairman of the Senate Commerce Committee in 2005, he named Inouye vice chairman rather than the usual term "ranking member" afforded the senior member of the opposite party.

Inouye returned the favor last year when Democrats took over the Senate and he became chairman.


~ ~ ~

NEW DISCOVERY (07-29-08): Undisclosed financial relationships between Senator Ted Stevens, Judge Barry Kurren, Faye Kurren, Tesoro, Halliburton, VECO Pacific, others...

March 22, 2000


DALLAS, Texas - Kellogg Brown & Root (KBR), a business unit of Halliburton Company (NYSE: HAL), was recently selected to provide its state-of-the-art Residuum Oil Supercritical Extraction (ROSE™) and Fluid Catalytic Cracking (FCC) Technologies for a major upgrade at Tesoro Northwest Company's refinery in Anacortes, Washington. Tesoro Northwest Company is a subsidiary of Tesoro Petroleum Corporation. Part of an $80 million project, the upgrade will improve the ability of the refinery to run heavier, less expensive crudes while maintaining an almost equal production profile.

KBR's involvement in the multi-million dollar project includes a variety of undertakings. The company will add a grassroots 21,000 barrel-per-day ROSE unit to the refinery while incorporating KBR's advanced FCC technologies to the existing 42,000 barrel-per-day FCC. In addition to providing ROSE and FCC technology licenses, KBR also will perform basic engineering services, will supply associated proprietary equipment and will be responsible for a portion of the detailed engineering, procurement and construction activities in conjunction with engineering contractors Anvil Corporation and VECO Pacific, Inc.

"This win has provided Kellogg Brown & Root with several great opportunities - the ability to work with a growing refining and marketing company like Tesoro, to link our world class FCC and ROSE technologies, and to expand our current presence in the northwest," said Kellogg Brown & Root President Jack Stanley....

Headquartered in Houston, Kellogg Brown & Root is an international, technology-based engineering and construction company providing a full spectrum of industry-leading services to the hydrocarbon, chemical, energy, forest products, manufacturing, and mining and minerals industries.

Founded in 1919, Halliburton Company is the world's leading diversified energy services, engineering, energy equipment, construction and maintenance company. In 1999, Halliburton's consolidated revenues were $14.9 billion and it conducted business with a workforce of approximately 100,000 in more than 120 countries. The company's World Wide Web site can be accessed at http://www.halliburton.com .

Tesoro Petroleum Corporation is an independent refiner and marketer of petroleum products and provider of marine logistics services. Tesoro operates three refineries in the western U.S. with a combined capacity of 275,000 barrels per day. Tesoro's branded retail network is currently comprised of approximately 240 stations, of which 61 are company owned and operated.

Wendy Hagan
Halliburton Company
Public Relations


See also:





~ ~ ~



Class News - 1960s


James Kawashima '64 was commissioner for the Hawaii State Foundation on Culture and Arts before becoming commissioner for the Hawaii State Judicial Selection Commission.

He and his wife, Melvia, have two children.


~ ~ ~

August 4, 2004

                                                                      VIA facsimile only @ (808) 529-7177

Mr. Steven Guttman, Esq.
Kessner Duca Umebayashi Bain & Matsunaga
220 South King Street, 19th Floor
Honolulu, HI 96813

RE:     Notice of Claim - Steven Guttman, Esq., Kessner Duca Umebayashi Bain & Matsunaga

           Ref. Mary Lou Woo, Trustee v. Bobby N. Harmon

Dear Mr. Guttman:

This is a follow-up to my Notice of Claim reported on December 12, 2003, and my follow-up dated June 19, 2004, against you and the law firm of Kessner Duca Umebayashi Bain & Matsunaga, for racketeering, tax fraud, mail fraud, wire fraud, conspiracy to commit fraud, breach of attorney-client privilege, conflicts of interests, obstruction of justice, and other wrongful acts. As I stated in those letters:

“As evidence attesting to the truthfulness of these allegations, I am providing you a copy of Bradley R. Tamm’s facsimile dated April 6, 2002, addressed to you, Matt Tsukazaki and Susan Tius. In this communication, Bradley Tamm attached a copy of my letter to Gregory T. Dunn dated March 30, 2002, and stated:



“I request that you promptly report this claim to your insurance carrier, and ask that their authorized Claims Adjuster contact me as soon as possible for further information.”


Since I still have not been contacted by your insurance carrier, it appears that I have no choice at this time but to present more details of my claim directly to you. In an attempt to keep this letter as succinct as possible, however, I will concentrate on just two individuals involved in this case: Lyn Flannigan Anzai and Louanne Kam.

The following is quoted from my letter dated July 26, 2000, addressed to Kamehameha Schools former CEO, Dr. Hamilton McCubbin:

July 26, 2000

[Hand Delivered]

Dr. Hamilton McCubbin, CEO
Kamehameha Schools
567 South King Street, Suite 200
Honolulu, Hawaii 96813

RE: Kamehameha Schools and P&C Insurance Company, Inc. - Equity 2048

Dear Dr. McCubbin:

Thank you for the opportunity to meet with representatives of Morgan, Lewis & Bockius, LLP on this date. As I understand the major focus of your investigation to be the improper use of outside legal counsel, accounting firms and other third-parties, the following is a list of individuals and companies that, in my opinion, colluded to improperly transfer trust assets from the Kamehameha Schools and related companies:

Attorneys and Law Firms

Cades Schutte Fleming & Wright (Michael Hare)

Chee & Markham (Kevin Chee)

Devens Lo Nakano & Youth

Watanabe Ing & Kawashima (Douglas Ing and James Kawashima)

Goodsill Anderson Quinn & Stifel

Law Offices of Stanford Manuia (Stanford Manuia)

Torkildson Katz Jossem Fonseca Jaffe Moore & Heatherington

Carlsmith Ball Wichman Murray Case & Ichiki

Nathan Aipa, Louanne Kam, Lyn Anzai and Colleen Wong often directly engaged these firms to handle insurance claims without the required authorization of the insurance companies, including P&C.

Once the firms were engaged, these KSBE employees "controlled" and "managed" the claim directly with outside counsel, deliberately disregarding insurance company guidelines regarding the use and payment of these firms. Nathan Aipa, as principal executive of the Legal Group, had ultimate approval of all legal bills including P&C's.

Aipa would frequently pay these legal fees and costs from his General Counsel Account, without approval from the insurance companies. Often the amounts billed by the law firms exceeded allowable fees and costs provided in the insurance company guidelines. When, if ever, KSBE submitted the legal bills to the insurance company, many of the charges were disallowed. This practice led to the loss of millions of dollars that were never recovered from the insurance companies.

In the case of claims under P&C Insurance Company policies, Nathan Aipa, Louanne Kam or other KSBE attorneys directed that P&C pay the bills even though the outside firms flagrantly disregarded P&C's written guidelines.

These outside legal firms reported directly to in-house counsel, rather than to the insurance companies. In-house attorneys, including Aipa, often would not disclose critical information to the insurance carriers in these "sensitive" claims, resulting in further millions lost to the estate due to "non-cooperation".

This situation became particularly suspect and troublesome when these same KSBE employees handled claims in which they also had participated in the original financial transactions. They may have been potential witnesses-- even defendants-- in resultant lawsuits. These were extremely serious "conflict of interest" situations.

With P&C this became even more critical due to the obvious violation of "arms-length" principles, which potentially exposed the estate to unlimited losses beyond the actual insurance policy coverages and limits of liability.

During my years at KSBE, the following are just some cases in which KSBE and P&C funds were misused in the handling of insurance claims:

McKenzie Methane

Kona Enterprises

Ted Fields

Robert Trent Jones Golf Club

McConnell vs. KSBE

William Rosehill

From all public accounts and from my personal experience, these imprudent practices have continued – unhindered and unabated – from the time of my departure until the present, under both the ex-trustees and the interim trustees.


After Lyn Anzai left Kamehameha Schools, she was employed as the General Counsel for Hawaiian Airlines. The following is taken from www.the-catbird-seat.net/Paradise.htm:

April 4, 2002

Advocates Of Casinos Spent Big On Lobbying


Mainland investors who want to open two casinos on O'ahu spent more money touting their agenda before lawmakers at the start of this legislative session than any other group, state Ethics Commission records show.

Marketing Resource Group, of Lansing, Mich., reported spending $108,679 on lobbying through January and February, the period covered by lobbyist expenditure reports due at the commission yesterday....


Hawaiian Airlines reported spending $8,300 on lobbying during January and February. Hawaiian, which sought to merge with rival Aloha Airlines, had reported spending more than $140,000 on lobbying during the previous period.

But Hawaiian later said it had mistakenly inflated that figure by including payments for work other than lobbying. In an amended report, Hawaiian said it really spent only $8,250 on lobbying during the May-December period.

The company had initially reported paying more than $83,000 to lobbyist Lyn Anzai, wife of state Attorney General Earl Anzai, whose office was investigating whether the merger would be legal.

The amended report reflects no lobbyist payments between May and December to Lyn Anzai, who is also Hawaiian's general counsel. The report for January and February said Anzai was paid $2,043 for lobbying during that period.


What you DID NOT DISCLOSE to me, or to the American Arbitration Association, is the fact that your firm, Kessner Duca Umebayashi Bain & Matsunaga, serves as an outside attorney for Hawaiian Airlines.

To cite just a couple of examples for verification:

No. 25200 - In the Intermediate Court of Appeals of the State of Hawaii

ALVIN J. CORREA, Claimant-Appellee v. HAWAIIAN AIRLINES, INC., and KEMPER INSURANCE COMPANY, Employer/Insurance Carrier - Appellant

Clyde Umebayashi, James N. Duca, Muriel M. Taira (Kessner Duca Umebayashi Bain & Matsunaga) for employer/insurance carrier-appellant.

No. 25499 - In the Intermediate Court of Appeals of the State of Hawaii

URSULA M.O. FREITAS, Claimant-Appellant v. HAWAIIAN AIRLINES, INC. and KEMPER INSURANCE COMPANIES, Employer/Insurance Carrier-Appellee

Clyde Umebayashi and James N. Duca (Kessner Duca Umebayashi Bain & Matsunaga), for employer/insurance carrier-appellee....

~ ~ ~

Besides the fact that Lyn Anzai was Hawaiian Airlines General Counsel, I also believe that Kamehameha Schools owned substantial stock in Hawaiian Airlines and/or Aloha Airlines.

Louanne Kam, as you know, was the ONLY WITNESS called by you at the Arbitration Hearing – with Matt Tsukazaki of Torkildson Katz acting as her attorney.

In the best interests of all parties concerned with the final settlement of the subject case, including Trustee Mary Lou Woo, I would urge you again to report this claim to your professional liability insurance carrier for handling.

Or, if you and your firm, and other concerned parties such as Kamehameha Schools; P&C Insurance Company; Torkildson Katz Fonseca Jaffe Moore & Heatherington; Marr Hipp Jones & Pepper; Susan Tius; Jeffrey Sia; Bradley Tamm; Mary Lou Woo, etc., would rather attempt to negotiate a global, out-of-court settlement of all these separate claims which can be found on the internet at www.the-catbird-seat.net/Claims-By-Harmon.htm (now located at www.kycbs.net/Claims-By-Harmon.htm), then I would be willing to consider this approach.

In the end, I believe this would be the fastest, least disruptive, and most cost-effective method of bringing this case to absolute, FINAL closure.

Very truly yours,

Bobby N. Harmon

cc:      Mary Lou Woo, c/o Steven Guttman (via fax @ 808-529-7177)

James B. Farris, Senior Case Manager, American Arbitration Association

          VIA fax only @ 559-490-1919

Robert Kihune, Douglas Ing, Constance Lau, Diane Plotts, Nainoa Thompson, Trustees of Kamehameha Schools (via fax @ 808-523-6313)

          Dee Jay Mailer, CEO, Kamehameha Schools (via fax @ 808-523-6313)

P&C Insurance Co., Inc. (via fax @ 808-523-6313)

          Susan Tius, Esq., c/o Rush Moore Craven Sutton Morry & Beh

                     (via fax @ 808-521-0597)

Kenneth Hipp, Esq., Marr Hipp Jones & Pepper

                     (via fax @ 808-536-6700)

          Jeffrey H.K. Sia, Esq., Ayabe Chong Nishimoto Sia & Nakamura

                     (via fax @ 808-526-3491)

Robert S. Tameler, ALPS, Claims Administrator for Bradley Tamm and Greg Dunn
(via fax @ 406-728-7416)

          Lori Chung, Aon Insurance Managers (via fax @ 808-540-4301)

          Casimer Fidele, Tradewind Insurance Company (via fax @ 808-521-7489)

          Hugh Jones, Deputy Attorney General (via fax @ 808-586-1477)

          J.P. Schmidt, Hawaii Insurance Commissioner (via fax @ 808-586-2806)

          Janet Hughes, Internal Revenue Service (via fax @ 303-844-3596)  

          Billy Beaver, Pension & Welfare Benefit Admin. (via fax @ 626-229-1098)

          Ralph F. Boyd, Jr., U.S. Dept. of Justice (via fax @ 202-514-1116)

PricewaterhouseCoopers, c/o Warren Price III, Esq. (via fax @ 808-533-0549)

          Marsh & McLennan, Honolulu Office (via fax @ 808-585-3510)

          Terry Mullen, CEO/Pres., John Mullen & Co. (via fax @ 808-531-0053)

Lyn Flanigan Anzai, Hawaii State Bar Association (via e-mail: lanzai@hsba.org)


~ ~ ~

NEW DISCOVERY (07-18-08): Undisclosed professional conflicts of interests with Defendant’s attorney, Bradley Tamm, and attorneys representing parties involved in Harmon’s RICO lawsuit and EQ2048; breach of confidentiality rules:

Bankruptcy Alternative Dispute Resolution Program

Current members of the Bankruptcy Mediation Panel are listed below.
Applications for appointment to the panel will be accepted on a continuing basis.

Ryther L. Barbin, Esq.
Louis L. C. Chang, Esq.
Robert E. Chapman, Esq.
Chuck C. Choi, Esq.
Harrison P. Chung, Esq.
Charles W. Crumpton, Esq.
Nicholas C. Dreher, Esq.
James N. Duca, Esq.
Don Jeffrey Gelber, Esq.
Steven Guttman, Esq.
Owen H. Hellekson, Jr., Esq.

Simon Klevansky, Esq.
Ronald K. Kotoshirodo, Esq.
Colin K. Kurata, Esq.
Remy Luria, Esq.
Alan J. Ma, Esq.
Michael F. Nauyokas, Esq.
William J. Plum, Esq.
Bradley Tamm, Esq.
Susan Tius, Esq.
James A. Wagner, Esq.
Thomas J. Wong, Esq.


(a) Purpose and Scope. To facilitate the voluntary resolution of adversary proceedings and contested matters, the Bankruptcy Court is authorized to establish guidelines for court-sponsored Bankruptcy Alternative Dispute Resolution (BDR) procedures. This rule does not preclude parties from participating in the alternative dispute resolution (ADR) procedures implemented under LR 16.11 or in any other ADR process.

(b) Program Administration.

(1) Bankruptcy Mediation Committee. The court may establish a Bankruptcy Mediation Committee to formulate guidelines for BDR procedures and the selection, training and evaluation of individuals to serve on a Mediator Panel.

(2) BDR Administrator. The court may appoint a BDR Administrator to administer the BDR program and to serve as liaison between the court and the Bankruptcy Mediation Committee.

(3) Bankruptcy Mediator Panel. The BDR Administrator shall publish and maintain a list of qualified individuals approved by the court to serve as members of a Bankruptcy Mediator Panel. Individuals selected to serve on the panel may be required to provide a minimum amount of service without compensation.

(c) Confidentiality.

(1) Except as otherwise provided by this rule or applicable law, any and all communications made in connection with any mediation under this rule shall be subject to Rule 408 of the Federal Rules of Evidence.

(2) Mediators and parties shall not communicate with the court about the substance of any position, offer or other matter in the mediation without the consent of all parties, unless such disclosure is required to enforce a settlement agreement or to provide evidence in an attorney disciplinary proceeding, but only to the extent required to accomplish that purpose.

(d) Immunity of Mediators. All persons serving as mediators under this rule shall be deemed to be performing quasi-judicial functions and shall be entitled to all of the privileges, immunities and protections that the applicable law accords to persons serving in such capacity.




Also, see Exhibits “E” & “F”::



Letter from Harmon to Bradley Tamm re Ch 7 Case 99-04339


Related pages:




Fax from Harmon’s attorney, Bradley Tamm, to Steven Guttman, Matt Tsukazaki, and Susan Tius requesting that these parties “SHOULD ALL COOPERATE IN EXCHANGING SUCH INFORMATION FOR OUR MUTUAL BENEFIT AND THE PRESERVATION OF OUR CARRIER’S INTERESTS.” This is indisputable evidence of violation of attorney-client privilege and conspiracy to commit fraud.



~ ~ ~

NEW DISCOVERY (07-10-08): Undisclosed professional and financial conflicts of interest of Trustee David C. Farmer and attorney Steven Guttman with Cerberus International; Kamehameha Schools; Goldman Sachs; Blackstone Group; David Banmiller, Judge Robert Faris, Judge David Ezra, Dane Field, etc., through his legal representation of Aloha Airlines:

December 4, 2005

Quiet firm rules Waikiki gems

By Rick Daysog, Advertiser Staff Writer

Few people in Hawai'i have ever heard of Cerberus Capital Management LP, yet in the past year, the New York-based hedge fund has become a top hotel owner in the state and major lender to the state's No. 2 airline.

Cerberus took control of Waikiki's crown jewels — the Sheraton Waikiki, the Royal Hawaiian and the Sheraton Moana Surfrider — when it bought a 65 percent interest in the hotels' owner, Japan-based Kokusai Kogyo KK, for $2.4 billion in November 2004.

Cerberus is now acquiring a 30-percent interest in Japan-based Seibu Holdings Inc., which owns the Hawaii Prince Hotel Waikiki, the Hapuna Beach Prince Hotel, the Maui Prince and the Mauna Kea Beach Hotel.

"These properties are worth billions of dollars, making them (Cerberus) one of the biggest hotel owners in Hawai'i," said Mike Hamasu, director of consulting and research at Colliers Monroe Friedlander Inc.

The company also played a pivotal role in Aloha Airlines' reorganization. In March, Ableco Finance LLC, Cerberus' lending arm, teamed up with Goldman Sachs Credit Partners LP to provide up to $65 million in financing to help the bankrupt carrier continue operating.

The rapid rise of Cerberus on the Hawai'i business landscape comes amid a resurgence of investment from Mainland companies.

They include:

The Carlyle Group, based in Washington, D.C., which purchased Verizon Hawaii last year for $1.65 billion.

New York-based Cendant Corp., which in addition to running Avis, Budget, Century 21 and Cheap Tickets, bought the local Coldwell Banker residential real-estate franchise last month.

HRPT Properties Trust, based in Newton, Mass., which paid nearly $600 million to acquire more than 400 acres of industrial properties owned by the Damon Estate and the Campbell Estate.

While much of the outside investment in Hawai'i in the 1990s involved businesses that bought cheap, added improvements and sold three to five years later, today's investor is taking a more hands-on management approach and may end up waiting a decade before they see a big payoff.

"They're much more patient, and they're much more willing to take much more complex risk," said Jon Miho, co-founder of local real-estate investor Trinity Investment LLC, whose affiliate is purchasing the Kahala Mandarin Oriental Hawaii hotel.

Cerberus, a major global player with over $16 billion invested worldwide, declined to comment on its Hawai'i strategy for this story. Local executives who have dealt with the company say its record in the state is mixed.

Managers of the Sheraton chain say that Cerberus is committed to improving its Hawai'i properties, while representatives of Aloha Airlines paint a picture of a demanding lender keeping a close eye on all operations.

Keith Vieira, senior vice president and director of Hawai'i operations for Starwood Hotels & Resorts, which manages the five Sheraton hotels controlled by Cerberus, said Starwood had preliminary discussions with Cerberus about renovating its local properties.

He noted that Kamehameha Schools' $84 million facelift of the nearby Royal Hawaiian Shopping Center has prompted Starwood and Cerberus to consider upgrading the properties.

"We think they're going to be a good owner of our hotels in Hawai'i," Vieira said.

David McNeil, a spokesman for Prince Hotels, said the chain's Japan-based owners haven't planned any changes at this time.

Unlike the mid-1990s "vulture" investors like Colony Capital and the Blackstone Group that bought distressed Hawai'i real estate for as little as 25 cents on the dollar, Cerberus is paying nearly the full value of the properties.

"They're not buying on a huge discounted basis; they're buying on value," said Joseph Toy, president of the local consulting firm Hospitality Advisors LLC.

With Aloha Airlines, Cerberus has been much more hands-on.

In July, Ableco, Cerberus' lending arm, abruptly increased the interest rate on its multimillion-dollar loan to Aloha from 11.25 percent to 14.25 percent, Aloha said in Bankruptcy Court documents.

The following month, Ableco stopped lending money to Aloha until management agreed to hire a chief restructuring officer and reach an agreement to sell the airline. Aloha attorney Charles Dyke stated during a Bankruptcy Court hearing in October that Ableco and Goldman Sachs would consider liquidating Aloha if a deal to sell it fell through.

Aloha, which is being sold to a group headed by California billionaire Ron Burkle and former football star Willie Gault, won approval from Bankruptcy Court last week for its reorganization plan. Aloha could emerge from bankruptcy as soon as Dec. 15.

In a recent Bankruptcy Court filing, Jeffrey Kessler, Aloha's interim chief financial officer, described the pressure Cerberus put on the airline.

"For several days, funds were withheld as the lenders made daily sweeps of cash revenues from (Aloha's) accounts while refusing to re-advance the monies so swept," Kessler said.

"The lenders began demanding, as a condition to each daily advance under the loan, a daily 'deal report' detailing the company's progress in obtaining a transaction sufficient to repay the loan," Kessler added. "They further informed the company that financing would be cut off by Oct. 15, 2005, if a signed letter of intent from an investor were not secured by then."

Cerberus has been involved in a controversy in Japan over its planned investment in the parent of the Prince Hotels.

Cerberus' investment in financially troubled Seibu, one of Japan's largest real-estate firms and owner of the Seibu Railway, has led to legal action by the sons of the company's founder, Yasujiro Tsutsumi.

The brothers, Yuji and Seiji Tsutsumi, recently lost an appeal to Tokyo's high court to essentially block Cerberus' investment and Seibu's restructuring plan. The two brothers recently filed suit in Hawai'i Circuit Court, seeking to be recognized as the rightful owners of the Prince Hotels in Hawai'i.

Founded in 1992 by Stephen Feinberg, a former Drexel Burnham Lambert manager, Cerberus began as a vulture fund specializing in bankrupt and distressed companies. The name, Cerberus, comes from the mythical three-headed dog that guarded the gates of the ancient Greek underworld.

In recent years, the company, whose executives include former Vice President Dan Quayle, has branched out to lending and investing in less-risky companies, says the Wall Street Journal.

The closely held company shies away from publicity, preferring to work in the background. It has no local office or employees based in Hawai'i.

The firm has invested in a broad range of companies, including Mervyn's department stores, building products maker Formica Corp., Italian sportswear maker Fila and DaimlerChrysler's former aircraft leasing business, according to BusinessWeek.

In more recent years, the firm has taken huge bets in troubled companies in Japan, where restrictions on foreign ownership have relaxed in recent years.

Before its investment in Kokusai Kogyo, the company paid $850 million for a controlling stake in Aozora Bank Ltd., formerly known as Nippon Credit Bank Ltd. before it was taken over by Japanese regulators in 1998.

Kevin Aucello, senior vice president at CB Richard Ellis Hawaii who worked with Cerberus Japan executives in the mid-1990s, said that Cerberus' combined ownership stake in the local Sheraton and Prince hotels has advantages.

Owning several high-end hotels in Hawai'i means Cerberus can leverage the advertising, marketing and managing efforts. "It's much more efficient to manage a larger portfolio," Aucello said.


~ ~ ~

NEW DISCOVERY (07-08-08): E-mail regarding witness Judge Susan Oki Mollway:

Check out James B. Nicholson, Trustee vs. Harmon - Witness Judge Susan Oki Mollway

Tuesday, July 8, 2008 4:43 PM

From: Mutant Ninja Cats


James B. Nicholson, Trustee vs. Harmon - Witness Judge Susan Oki Mollway

FYI: Susan Oki, Echi Oki, Dan Mollway, Airline Industry, SEC, and the Broken Trust Asian Pacific Bamboo Legacy in collusion with AIPAC Political influence in the powerful influential Defense Appropriation Committee members {Ted Stevens and Duke Cunningham} under Hawaii U.S. Senator Daniel Inouye's leadership...... and the stealth Political, Economic, and Socialized intents for the pending AKAKA BILL in Congress, documented, again, under "A Confederacy of Dunces" {Forbes}.

Hey CB....this one is the ultimate "insiders" in Hawaii regulatory Government for the Broken Trust cabals linked to the Hawaii Legislature members including their own Federal Reps in Washington protecting their Hawaiian Hui "inside" investors from Southeast Asia to Wall Street:

I talked with the State Ethic's Commissioner / Director, Dan Mollway....Ms. Susan Oki's husband... about the BIG conflicts of interests involving our case against the State DLNR, The Ombudsman Office Director, The DCCA Rico "Investigations" with huge Political cover-ups involving the ANZAI's and the Hawaii Judicial system protecting their own regulatory local hui investors linked to the Bishop Estate Trustees.

Dan Mollway was involved with the "separate" Investigations involving the DLNR Bureau of Conveyance Public land records being ILLEGALLY manipulated and tampered for "Controlled Business" practices by the private sector {Title Guarantee Company employees with Realtors linked to Hoiku Consultant private computers being placed strategically in Public Office Government Buildings linked to the Hawaii Legislature members and the KSBE investments under Headmaster Colbert Matsumoto}.

He claimed that the State Ethics Department was still in the process of their own "separate" investigations {with vague public follow-ups since last year} while the State of Hawaii Attorney General's office conducted their own internal "investigations" in conjunction with a Third Investigations by the Hawaii Legislature members with their Union supported employees!

This again, is the same as a California PYRO MANIAC investigating his own blazing Wild Fire, while creating numerous distracted small fires around the BIG MAIN BON-FIRE, to attention away from his malicious and well calculated deeds!

The gas can {State of Hawaii DLNR Public Forgery Document Executive Order 3117 with a false Public misleading Official GAO Survey Map} with the match {The original suppressed DLNR Legal Access documents} and the remaining evidence with charred ruins {The Hawaiian Airline Pilot's family Bankruptcy proceedings implicating the KSBE and U.S. Trustees mishandling and suppressing the FRAUD} is all their for the "Investigators" conducted by the same Hawaii Buzzards and Vultures linked to the BROKEN TRUST Hawaii Legislature members, again, conducting their own Public Relation separate "investigations" for their Union memberships obtaining bribery gifts and favors {Oriental customs?}; The Hawaii State Ethics Director, linked to the Bamboo network Hawaii Judiciary system Huis with their own separate Public Relation damage control "investigations" to nowhere under the Hawaii AG's Office....promoting a Sovereign Hawaiian Bill, based on Illegal Political Constructive Fraud in Washington {1993 Simple Federal Apology Resolution to Hawaii by Senators Daniel Inouye and Akaka} while ignoring blatant Public Fraud and Political Corruption with OBSTRUCTION OF JUSTICE with HUGE CONFLICTS OF INTERESTS for: "SOCIAL EQUALITY AND POLITICAL JUSTICE FOR ALL" in Washington......

DOESN'T GET MUCH BETTER THAN THIS while Congress protects their own vested interests under the Political Department of Injustice cabals while helping spread American Democracy and American Values in the controversial Middle East and around the World!

Some interesting bit of side notes involving Ms. Susan Oki and her father....a former member of the famed 442 U.S. Military Regiment: My father, a former World War 11 Combat photographer in the South Pacific theatre, was married to a local Japanese during the War. He was a distant Political acquaintance and supporter for Jack Burns in Kailua, Oahu. They both belonged to the Kailua Lions Club and were both members of the private Lanikai Mid-Pacific Country Club....mostly all haole members after the War years.

My father was involved in a very fraudulent Hawaii land purchase and sale during the 1950s involving a corrupt Hawaii land surveyor and a fellow Irishman linked to the Hawaii Judges family members. After he relocated to San Francisco in the early 1960s, he retained a Hawaii attorney whom I believe was none other than Echi Oki.....from Honolulu, linked to the famed 442 Hawaii Military Brigade members whom he always supported due to the persecution of the local Hawaii Japanese community after Pearl Harbor.

Echi Oki, again, had close political links vis-a-vis their Military Service to Dan Inouye and their tight knit Hawaii 442 hui cabals.....prior and after the 1954 Hawaii Legislature Revolution. My father lost the Court case, despite the SELLER testifying in favor of my fathers allegations...... with huge conflicts of interests since the Judge was related to the Hawaii Judge {Taveras}.

Another side Note with the Airline Industry: I was personally involved with the earlier Bankruptcy proceedings with Frontier Airlines in Denver {1986} which later involved Drexel Burnham Wall Street investors linked to Frank Lorenzo and Carl Ichan in New York. Like Mr. Rodney Stich, the FAA investigator making allegations against United Airlines in Denver, I was singled out with several others for exposing blatant FAA rules and blatant Public Safety violations involving massive fraud and corruption benefiting short-cutting - Airline cost saving procedures...comprising massive Public Safety cover-ups and FAA regulatory with damage control omitted issues involving the new non-unionized, young and ignorant work force.

This all began with the across the board firings for the FAA Air Traffic Controllers soon after the Reagan - Bush Sr Tenure came into Office in 1981. The massive Airline De-regulations in Washington vis-a-vis Wall Stree profiteers, {i.e. - Michael Milken, Marc Rich, Ivan Boesky} during the roaring unregulated 1980s which became famous with the Movies: WALL STREET {Michael Douglas} and "BARBARIANS AT THE GATE".

AIPAC'S Norman Brownstein, based in Downtown Denver, vis-a-vis my former Brownstein political mole "girlfriend" , New York attorney Lisa Holstein, was responsible for helping Lorenzo with the Texas Continental Airline gang members to get out of their Prime gate and exclusive lounge commitments, including a faulty Automated Baggage system, involving more massive fraud and cover-ups at the new Denver International Airport were allowed to quietly relocate back to their Houston based "Texas Air Corp" headquarters.

In 1993, Clinton denied Frank Lorenzo, with his New York Attorney wife with Chase Manhattan Bank, as well as their Texas Air Corps - Colorado Resort land investors in Aspen & Vail {Phillip Winn Group}, to continue manipulating the SEC within the confines of the "insiders" under the lucrative "De-Regulated Airline Industry" mergers using Union Pension plans for lucrative leveraged acquisitions....compromising Public Safety and FAA violations with massive cover-ups in Washington.

Again, like former FAA investigator, Rodney Stich, doing his job, I became another Politcial liability, which is the former "inside" Dept of Justice / CIA lawyer, Norman Phillip Brownstein's expertise specialized job as Mr. Fix It at DIA; Protecting SEC Billionaire Fugitive's such as Marc Rich and HUD Director Phil Winn, while sheltering Drug Traffic cabals with Florida's Jack Devoe...for helping AIPAC's Political "cause" in Washington DC into vested SECURITY interests in the secular Middle East.....of course....always using OPM: The defrauded & obliviouos American Public Tax Payers left holding the bag on Wall Street to Main Street.

Brownstein's young, former single AIPAC New York mole attorney, Ms. Lisa Holstein, like others linked to AIPAC and David Steiner, as well as former CIA - U.S. federal prosecutor - Hawaii Public Safety Director, John Peyton, are reported deceased in New York and remote Africa?

The Rocky Mountain High - SILVERADO DNC Political Convention in Denver, Colorado, moving the Public cost over-run to a larger media exposure event with INVESCO Stadium {Bronco Pro Football Stadium...who are clients of NORM BROWNSTEIN, JACK HYATT, AND STEVE FARBER, now joined by former GOP Denver University CABALS - former Colorado RNC Chairman, Commercial Real Estate Investor and Resigned Department of Veterans Affair Director - James "De Oppressor Libre" Nicholson, linked to former Colorado RNC Chair, for convicted Swiss Ambassador - HUD Director - Phil Winn {DU Professor} with former DU Secretary of Interior Gale {CREA} Norton, as well as the latest new GOP University of Colorado connections to former U.S. Senator / UC President Hank Brown....involved in the "E Pluribus Unum" Wall Street article related to: THE 1993 Simple FEDERAL APOLOGY RESOLUTION TO HAWAII under Clinton with Political Constructive FRAUD and Public cover-up intents for the future Public subsidized AKAKA BILL in Congress....pending in Washington since 2000, after the U.S. Supreme Court decision over ruling the Hawaii Political Judicial system hidden under the Political Ninth District Circuit Court of Appeals, involving 'RICE V. CAYETANO' {Office of Hawaiian Affairs}.

Hope this "inside" information and insights can help you!

- little ninja cats with nonprofit coconut crab club

~ ~ ~

NEW DISCOVERY (05-10-08): David Farmer’s undisclosed connections with AIPAC and “Bush’s Brain”, Karl Rove:

From: little ninja cats

Date: Sat, 10 May 2008 01:26:40 EDT

Subject: Check out The Raw Story | Official probing Rove now under investigation himself

To: sf.nancy@mail.house.gov, senator@akaka.senate.gov, ustrustee.program@usdoj.gov, admin@ehawaii.gov, jurisnot@yahoo.com, bobby_n_harmon@yahoo.com, hwburgess@hawaii.rr.com, Ken_Conklin@yahoo.com, rroth@hawaii.edu}

The Raw Story | Official probing Rove now under investigation himself

"While Rove Fiddled; The Bush was Burning"? or........White men who can't dance?

ck out:

Dismissed U.S. Attorney's Carole Lam {California} and Frederick Black {South Pacific}.

HATCH ACT and the 1978 Hawaii Constitutional Convention:

a} Congressional Defense Appropriation Committee members, previous Bureau of Indian Affair Chairman, Veterans Affair Committees, Intelligence Committees, Special Counsels {Iran - Contra / Central America International Committees} Bishop, Baldwin, REWALD, Dillingham & Wong, for Hawaii U.S. Senator - Daniel Inouye - Defense Chairman linked to: hidden Public Pork Barrel proceeds for the lavish Hokulia Canoe for Hawaiians only programs / Women Abuse Shelters for Two Political Hawaii Legislature members involved in 1992 U.S. Senate race allegations for Sexual Harassment allegations / Private Defense Contractor Brent Wilkes - Hawaii ADSC Company fronts - Lavish Hawaiian Private Vacations - Luxury Private Accommodations - Hawaiian "Entertainment" linked to Asian Pacific Advisory Council Politicians {Prince Hotels} - AIPAC Lobbyist for Akaka Bill; {Dismissed U.S. Attorney - Frederick Black, Political Appointee under former CIA Director / Vice-President / President George H. Bush linked to former U.S. Federal Prosecutors John Peyton - Kenneth Starr in collusion with former Hawaii District Judges {deceased}: Martin Pence, Harold Fong, & California District Judge: Brian Tamahana}.

b} Alaska U.S. Senator - Ted Stevens linked to hidden Public Pork Barrel projects {Bridge To Nowhere} with family member to self serving Alaska Contractors - Home remodeling projects as well as lobbying ANWAR Bill under the Department of Interior {CREA} with members with the Defense Appropriation Committee Political links to members of Congressional Committees {I.E. - Veterans Committee Chairman - Daniel Akaka, sponsor for the stealth Akaka Bill with no Public voice or vote in Hawaii, Obstruction of Justice in the South Pacific {Jack Abramoff - Tom Delay} and the Broken Trust legacy in Hawaii, in political exchanges for continued political support for a Case of War in Iraq and the ANWAR Bill.

c} California Congressman - Duke "Dukestar" Cunningham: Defense Appropriation Committee member - Veterans Affair Committees linked to lavish Political briberies with Private Defense Contractors and CIA agents linked to Iraq War Appropriations in Washington DC, Southern California, and Hawaii lavish vacations - "Entertainment" with obstruction of justice linked to political Dismissed U.S. Attorney Carole Lam, linked to Political dismissed U.S. Attorney Frederick Black in the South Pacific involving Jack Abramoff {AIPAC} linked to Grover Norquist and Tom Delay {CNP - PNAC}.

Aloha Mai Mo. Aloha Aku: Do the Disavowed Facts matter for Special Counsel Scott Bloch with Karl Rove under Alberto Gonzales and the Broken Trust Legacy in Washington DC?

catbirds - south pac

~ ~ ~

E-Mail sent on July 2, 2008, re Hawaii State Audits and Witness Marion Higa:


~ ~ ~

NEW DISCOVERY (06-28-08):

November 20, 2001

Mililani Mauka/Launani Valley Neighborhood Board


CALL TO ORDER: Chair Jeanette Nekota called the meeting to order at 7:04 p.m., with a quorum present.

MEMBERS PRESENT: Lily Canas, Tim Dittrick, Melissa Graffigna, Wade Kodama, Teresa Lau, Jeanette Nekota and Pamela Young.

MEMBERS ABSENT: David Ellis and Terry Gabriel.

REPRESENTATIVE GUY ONTAI: Representative Ontai reported the following: (1) In the Third Special Session of the 2001 Legislature, legislation relating to residential and hotel tax credits passed, however bills relating to commercial tax credits were not even considered. (2) The Republican Caucus proposes a seven-day tax holiday _ customers pay no excise tax on purchases _ is needed to stimulate the economy. He noted that in these hard economic times, many of these small businesses have folded. (3) Voted against the $150 million for the relocation of the John A. Burns Medical School because he feels monies being diverted from the tobacco settlement fund along with the use of eminent domain is wrong. (4) $17.5 million will be allocated for construction of Mililani Mauka Elementary School II in two phases. (5) Expressed concern with the use of funds from the State Foundation of Culture & the Arts' Special Funds used to purchase statues should be used instead to fix and repair public schools like Mililani Uka Elementary that is having a problem with land erosion. Ontai stated his agreement with State Auditor Marion Higa that the Culture & Arts Special Fund be eliminated.

(1) Graffigna expressed strong disagreement with Representative Ontai to eliminate the Culture & Arts Special Funds by pointing out that arts education is beneficial to students. She therefore asked Representative Ontai to look into it.

(2) Chair Nekota informed everyone that the Mililani Complex has until Monday, December 10, 2001 to fully comply with the Felix Consent Decree granting equal education to special needs children.


~ ~ ~

June 26, 2008

VIA Certified Mail,
Fax: 808-529-7177 &

David C. Farmer, Esq.
Office of the United States Trustee
c/o Steven Guttman, Esq., Kessner Duca Umebayashi, et al.
220 S. King Street, Floor 10
Honolulu, HI 96813

Re:     Notice of Professional Liability Claims Against:
David C. Farmer, James B. Nicholson and Steven Guttman

Dear Mr. Farmer and Mr. Guttman:

As I have not received a response from you, or from your professional liability insurance carriers, this is a follow-up to my letter dated February 26, 2008, in which I stated:

“This is a new Notice of Professional Liability Claims against Trustees David C. Farmer and James B. Nicholson and their attorney, Steven Guttman, Esq., of the law firm of Kessner Duca Umebayashi Bain & Matsunaga, for racketeering, insurance claims fraud, wire fraud, mail fraud, tax fraud, conspiracy to commit fraud, obstruction of justice, destruction of evidence, bad faith, violation of anti-SLAPP statutes, violation of First Amendment Rights, errors, omissions and other wrongful acts, in connection with Chapter 7 Case No. 99-04339 FJR, and CV05-00030 - David C. Farmer vs. Bobby N. Harmon.

“You will find additional information regarding this Notice of Professional Liability Claim at the following web sites:















“I would also point out that Hawaii has a Mandatory Reporting requirement for suspected claims fraud, and immunity provisions which grant individuals immunity from prosecution relative to good faith reporting of suspected insurance fraud information. Also, please be advised that I have submitted a fraud report on February 26, 2008, to the National Association of Insurance Commissioners (NAIC Fraud ID: 9019048316) with an estimated amount of loss of $1,000,000.

“I respectfully ask that you have your Professional Liability insurance carrier(s), which you have repeatedly refused to identify, contact me immediately for further information.”

Therefore, I, again, respectfully request an immediate, good-faith response to this valid Notice of Claim, from either you or your insurance carrier(s) .

Very truly yours,


Bobby N. Harmon, CPCU, ARM

cc:      Mark Bennett, Hawaii Attorney General
VIA Fax: (808) 586-1239 & Email:

Hugh Jones, Deputy Attorney General

Lawrence Reifurth, Director, Department of Commerce & Consumer Affairs
VIA Fax: (808) 586-2670

J.P. Schmidt, Hawaii Insurance Commissioner
VIA Fax: (808) 586-2806

James Cribley, Esq., President, P&C Insurance Co.
VIA Fax (808) 523-1888 & Email:

Matt Tsukazaki, Esq., Torkildson Katz Fonseca Moore & Hetherington
VIA facsimile @ (808) 523-6001, and Email:

Rocco Sansone, V.P., Marsh & McLennan, Hawaii
VIA Fax (808) 585-3510

Warren Price, III, Esq., Price Okamoto Himeno & Lum
VIA Fax: 808-533-0549

Judge Robert J. Faris, c/o Michael B. Dowling, Clerk
VIA Fax: (808) 522-8120

Judges David A. Ezra, Kevin S.C. Chang, and Barry M. Kurren
c/o Sue Beitia, VIA Fax: (808) 541-1303

~ ~ ~

NEW DISCOVERY (06-26-08): More undisclosed relationships: Steven Guttman was the attorney for South Seas Motors, Inc. and Pacific International Services, Inc., in which Nick S. Cutter has ownership and management interests, along with J. George Hetherington, Esq., of Torkildson Katz Fonseca Moore & Hetherington. The accountant for Pacific International Services was PricewaterhouseCoopers. Some commercial sites for their auto dealerships and Dollar Rent-A-Car operations were leased from Kamehameha Schools/Bishop Estate. Nick Cutter is the uncle of Linda Lingle. David C. Farmer has done TV commercials for the Cutter automobile dealerships. Nick Cutter is a member of the Hawaii Business Roundtable whose members include Robin Campaniano, AIG Hawaii; Faye Kurren; Constance Lau; Dee Jay Mailer; Jeff Watanabe; David Carey; David Cole; David Banmiller, former CEO of Aloha Airlines, Inc., for which David Farmer is an attorney, etc.:


























~ ~ ~

NEW DISCOVERY (06-24-08): Re: Undisclosed relationships between Maui County, Sandwich Isles Communications, Robert Kihune, Paul Allaire, Lucent Technologies, Judith Neustadter Fuqua, Steven Guttman, Robert Kessner, James Duca, etc.




~ ~ ~

NEW DISCOVERY (06-24-08):

Final Decree entered

Date: Tuesday, June 24, 2008 8:17 PM

From: "Steven Guttman" <sguttman@kdubm.com>

To: "Bobby Harmon" <bobby_n_harmon@yahoo.com>, "David Farmer" <farmerd001@hawaii.rr.com>, "Michael Mukasey" <AskDOJ@usdoj.gov>, "Kevin Chang" <sa@hid.uscourts.gov>, "Robert Faris" <hib@hib.uscourts.gov>, "Barry M. Kurren" <richlyn_young@hid.uscourts.gov>, "Carol K. Muranaka" <ustp.region15@usdoj.gov>, "J P Schmidt" <insurance@dcca.hawaii.gov>, "Janet Kamerman" <HONOLULU@FBI.GOV>, "Mark Bennett" <hawaiiag@hawaii.gov>, "Hugh Jones" <hugh.r.jones@hawaii.gov>, "Linda Lingle" <governor.lingle@hawaii.gov>


"Mediation Center of The Pacific" <mcp@mediatehawaii.org>, "Sheryl Nicholson" <office@acluhawaii.org>, "Robert Bruce Graham" <bgraham@awlaw.com>, "James Wriston" <jwriston@awlaw.com>, "Andrew Winer" <winer@pacificlaw.com>, "James Cribley" <jcribley@caselombardi.com>, "Lawrence Goya" <hawaiiag@hawaii.gov>, "Pension Benefit Guaranty Association" <participant.pro@pbgc.gov>, "James B Nicholson" <jamesbnicholson@aol.com>, "Executive Office for U.S. Trustees" <ustrustee.program@usdoj.gov>, "Office of Inspector General US Dept of Justice" <oig.hotline@usdoj.gov>, "George Will" <georgewill@washpost.com>, "Haunani Apoliona" <info@oha.org>, "Leroy Colombe" <lcolombe@ckdbw.com>, "Scott Helman" <shelman@globe.com>, "Bob Nichols" <bob.bobnichols@gmail.com>, "Laura Thielen" <dlnr@hawaii.gov>, "Barry Taniguchi" <communications@hcf-hawaii.org>, "Paul Achitoff" <honoluluoffice@earthjustice.org>, "Laurie Bennett" <info@muckety.com>, "Dave Shapiro" <volcanicash@gmail.com>, "Gail Kim-Moe" <Gkim.moe@gmail.com>, "Marshall Chriswell" <mc@whistleblowers.org>, "Greg Palast" <palast@gregpalast.com>, "Dee Jay Mailer" <ksinfo@ksbe.edu>, "Laser Haas" <laserhaas@msn.com>, "Michael Moore" <mike@michaelmoore.com>, "Texas Observer" <editors@texasobserver.org>, "Brian W. Bisignani" <bbisignani@postschell.com>, "Aon Insurance Managers" <mike_coulter@agl.aon.com>, "William Burgess" <hwburgess@hawaii.rr.com>, "Brian E. Schatz" <teamschatz@gmail.com>, "Patricia Case" <pattycase@aol.com>, "Cheryl Nakamura" <CNakamura@rmhawaii.com>, "Bill Yuen" <billyuen@cymlaw.com>, "Randall W. Wulff" <rwulff@wqsadr.com>, "Karen Spiller" <karen.spiller@baesystems.com>, "Andrew Killgore" <akillgore@wrmea.com>, "Patrick Leahy" <senator_leahy@leahy.senate.gov>, "Pamela A. McCullough" <HONOLULU@FBI.GOV>, "James Duke Aiona" <ltgov@hawaii.gov>, "Ken Conklin" <ken_conklin@yahoo.com>, "William H. Donaldson" <enforcement@sec.gov>, "Ian Lind" <diary@ilind.net>, "Jim Terrack" <tnthawaii@aol.com>, "Andrew Walden" <hfpeditor@email.com>, "All Senators" <sens@Capitol.hawaii.gov>, "All Representatives" <reps@Capitol.hawaii.gov>, "Thomas Fitton" <info@judicialwatch.org>, "Stew Webb" <stewwebb@stewwebb.com>, "Judson Witham" <jurisnot@yahoo.com>, "J C Shannon" <Hapa1234@aol.com>, "Jeff Biener" <jeffandmary@ozarkopathy.org>, "V K Durham" <vkdtdht@pionet.net>, "Richard Grove" <Richard@8thEstate.com>, "Bradley Tamm" <btamm@hawaii.rr.com>, "Susan Tius" <STius@rmhawaii.com>, "Paul Alston" <palston@ahfi.com>, "John Goemans" <wip@kamuela.com>, "William K Slate" <Websitemail@adr.org>, "Lissa Andrews" <landrews@rmhawaii.com>, "John D. Finnegan" <info@chubb.com>, "Terry Mullen" <tmullen@johnmullen.com>, "Margery Bronster" <info@bchlaw.net>, "Michael N. Tanoue" <mtanoue@paclawgroup.com>, "Neil Ambercrombie" <Neil.Abercrombie@mail.house.gov>, "Lyn Flanigan Anzai" <lflanigan@hsba.org>, "Lorraine Inouye" <seninouye@Capitol.hawaii.gov>, "Samuel P. King" <leslie_sai@hid.uscourts.gov>, "Arthur Rath" <imua@spamarrest.com>, "Randall Roth" <rroth@hawaii.edu>, "Rick Daysog" <rdaysog@honoluluadvertiser.com>, "Jim Dooley" <jdooley@honoluluadvertiser.com>, "Robin Campaniano" <aigh001@aighawaii.com>, "Blossom Tong" <blossom.d.tong@marsh.com>, "Sammye Richardson" <sammyerichardson@yahoo.com>, "Daniel Hopsicker" <madcownews@gmail.com>, "Richard L Righter" <righterwmx@aol.com>, "Dirk Kempthorne" <webteam@ios.doi.gov>, "Jeffrey Sia" <Jeff.Sia@excite.com>, "Jim Babka" <downsizer-dispatch@downsizedc.org>, "Truth" <truth@grandecom.net>, "J. C. Jones" <JCJJONES@aol.com>, "Dane Field" <danefl@gucl.com>, "Jeffrey Watanabe" <jwatanabe@wik.com>

Message contains attachments

LT var 6-24-08.pdf (112KB)

Please see attachment


Kessner Umebayashi Bain & Matsunaga
220 South King Street, Suite 1900
Honolulu, Hawaii 96813

Tel. 808.536-1900


~ ~ ~

NEW DISCOVERY (06/16/08):

Lawrence Franklin espionage scandal

From Wikipedia, the free encyclopedia:

The Lawrence Franklin espionage scandal (also known as the AIPAC espionage scandal) refers to allegations that information regarding United States policy towards Iran was passed to Israel through Lawrence Franklin via staffers of the American Israel Public Affairs Committee [AIPAC].

Franklin, a former Defense Department employee, has pleaded guilty to several espionage-related charges and was sentenced in January 2006 to nearly thirteen years of prison. Two former AIPAC employees have also been indicted.

The investigation and prosecutions, which began in 1999, have attracted attention because critics of U.S. Israeli policy have claimed AIPAC has served as a conduit for Israel’s spying efforts with near impunity due to its powerful connections in Washington. Franklin's indictment mentioned but did not name several foreign diplomats, widely believed to be Israeli, as being involved with his efforts....

Continued at: http://www.kycbs.net/AIPAC.htm

See also: www.kycbs.net/Mossad.htm; www.kycbs.net/Impeach-Bush.htm; www.kycbs.net/CV05-00030-Witness-Farmer-David.htm; www.kycbs.net/CV05-00030-Witness-Obama-Barack.htm; www.kycbs.net/CV05-00030-Witness-Clinton-Hillary.htm; www.kycbs.net/CV05-00030-Witness-McCain-John.htm; www.kycbs.net/CV05-00030-Witness-Lingle-Linda.htm

~ ~ ~









~ ~ ~

U.S. 9th Circuit Court of Appeals




Hawaii corporation, Debtor. No. 95-16119






a Hawaii corporation, Debtor.

No. 95-16776







Appeals from the United States District Court for the District of Hawaii Martin Pence, District Judge, Presiding

Argued and Submitted November 4, 1996--Honolulu, Hawaii

Filed January 13, 1997

Before: J. Clifford Wallace, Mary M. Schroeder, and Arthur A. Alarcon, Circuit Judges.

Per Curiam Opinion


Kathleen Dunivin Schmitt, United States Department of Justice, Executive Office for United States Trustees, Washington, D.C., for the appellant.

James F. Evers, Wagner, Watson & Pettit, Honolulu, Hawaii, for appellees Graulty, as trustee, and Wagner, Watson & Pettit.

Stanley E. Levin, Davis & Levin, Honolulu, Hawaii, for appellee Graulty, individually.

Louise K.Y. Ing, Alston, Hunt, Floyd & Ing, Honolulu, Hawaii, for appellees Thomas Hayes and Honolulu Professional Services.



The United States Trustee (U.S. Trustee) appeals from the district court's order overruling the objection to Reynaldo Graulty's final report as trustee for the Bishop Estate (Estate). The district court had jurisdiction under 28 U.S.C.S 157(d). We have jurisdiction over this timely appeal pursuant to 28 U.S.C. S 1291, and we vacate the district court's order and remand this case for 56 days for clarification.

During 1990-1992, Graulty was trustee for the Estate. Mary Louise Scheulin, as an employee of the Estate, oversaw its day-to-day operations during that time and incurred both salary and rent expenses. Scheulin was hired by the Estate's administrative controller, Thomas Hayes, whom Graulty hired with the district court's approval. Over the U.S. Trustee's objection, the district court, on May 26, 1995, approved Graulty's final report for the Estate. In that report, the Estate, and not Graulty, was responsible for Scheulin's expenses. The U.S. Trustee again objected that the workload of the Estate did not justify Scheulin's employment, and argued that someone else -- presumably Graulty -- should be responsible for Scheulin's expenses. The district court once more overruled the U.S. Trustee's objection on July 14, 1995 ....

Since we remand the case solely due to the failure of Graulty to prepare the final report adequately and due to omissions in the draft order he presented to the court, the district court shall not require the Estate to compensate Graulty for any work arising from this remand.



Also see: