Lyle M. Ishida

Rodd H. Yano is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships), Land Use and Zoning Law and Real Estate Law. Rodd H., who practices law in Honolulu, Hawaii, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Rodd H. is held by other top lawyers in the same geographic and legal practice area.

Tom Daniel concentrates his law practice in federal and State tax planning, resolution of tax disputes, organization and structuring of business ventures, solving practical business legal problems, purchases and sales of businesses, structuring and acquiring real property interests, and structuring tax-advantaged means for acquiring, holding, operating and disposing of real estate and business investments. Mr. Daniel also provides estate and trust planning advice and services for his clients....

Katherine Garson is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Land Use and Zoning Law and Real Estate Law. Katherine, who practices law in Hilo, Hawaii, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Katherine is held by other top lawyers in the same geographic and legal practice area.

Kenneth B. Marcus is a founding partner and Director Emeritus of Starn O’Toole Marcus & Fisher. Before his retirement from the practice of law, Mr. Marcus practiced for more than 45 years in the areas of commercial real estate, development, finance, leasing, acquisitions and sales. Mr. Marcus also had extensive experience in Hawaii business law, including the formation of partnerships and limited liability companies and corporate finance. His real estate work included the developmen...

Matthew C. Shannon is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Litigation - Construction and Litigation - Real Estate. Matthew C., who practices law in Honolulu, Hawaii, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Matthew C. is held by other top lawyers in the same geographic and legal practice area.

Matt Evans is a Director of Damon Key and practices in the firm’s Business & Commercial Law, Real Estate, Construction Law, Creditors’ Rights, Insurance, Litigation & Dispute Resolution, and Appeals practice groups. With a primary focus on commercial disputes, Matt aims to provide legal services in a manner that places his clients’ goals at the center, with a mind toward helping them prevent disputes before they occur and, when necessary, resolve disputes by finding ...

Ronald I. Heller has been practicing law in Honolulu for over 30 years, in the areas of tax litigation, business/commercial litigation, taxation and business law. He received both JD and MBA degrees from the University of Michigan, and is a licensed Certified Public Accountant as well as an attorney. Mr. Heller is a Fellow of the American College of Tax Counsel, and a past Chair of the Tax Section of the Hawaii State Bar Association. He has litigated tax cases at the county, state, and federa...

Neil is a partner in Cox Wootton Lerner Griffin & Hansen, LLP (CWL), a regional law firm serving the Western U.S. and Pacific Rim. He practices maritime and transportation law. He’s been designated a Southern California "Super Lawyer" for 2012-2024 and been recognized by Best Lawyers in America since 2021. He represents domestic and foreign insurers in first and third-party cases, and local maritime and transportation companies in business litigation. Neil has been featured in the L...

Gregory M. Hansen, Of Counsel, concentrates his practice in the areas of employee benefits; stock option, stock purchase and equity incentive plans; general corporate and business law; and state and federal income tax controversy matters, with an emphasis on employee stock ownership plans (ESOP) and custom designed retirement arrangements. While an attorney with the U.S. Treasury Department, Mr. Hansen tried U.S. civil tax cases and helped prepare criminal fraud tax cases for review by the U....

John P. Manaut is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Litigation - Construction, Litigation - Environmental, Litigation - Insurance, Litigation - Land Use and Zoning, Litigation - Real Estate and Product Liability Litigation - Defendants. John P., who practices law in Honolulu, Hawaii, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which John P. is held by othe...