Steven T. Wall

Ross Uehara-Tilton is a Director in the firm’s Business & Commercial Law, Tax Planning and Controversy, Trust and Probate Litigation, Estate Planning, and Appellate Litigation practice groups. He earned his law degree from the University of Hawaii at Manoa, William S. Richardson School of Law where he served as Co-Editor-in-Chief and Staff Writer for the University of Hawaii Law Review . Ross has once again been named to the 2025 Best Lawyers: Ones to Watch® in America list in t...

Brenda Hustis Gotanda is a partner with the law firm of Manko, Gold, Katcher & Fox LLP and leads the firm’s sustainability practice group. She has over 25 years of experience representing and counseling business clients on environmental matters, including regulatory compliance, permitting, transactions, project development, and enforcement. She provides strategic guidance to clients seeking to reduce risk and enhance value by integrating environmental compliance and sustainability i...

Greg Kugle concentrates his practice in the area of litigation. He works in the areas of commercial disputes and business litigation, construction, land use and real estate, antitrust, product liability and personal injury, aviation, bankruptcy, admiralty and insurance coverage. He has litigated cases before the Hawaii District and Circuit Courts, the Hawaii Bankruptcy Court and United States District Court, and has handled appeals before the Hawaii Intermediate Court of Appeals, the Hawaii S...

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...

Vicki Nakahara is a Partner in the firm's Honolulu office and is a member of the Transactional practice group. She concentrates her practice in the areas of commercial real estate transactions, financing and lending, and corporate transactions. Ms. Nakahara began her legal career working as an associate at Lane Powell PC in their Portland, Oregon office. Representative Matters Commercial Real Estate Prepared and negotiated documentation of the sales of real property on behalf of sellers and b...

Carlito P. Caliboso is a lawyer recognized by Best Lawyers in the practice areas of Communications Law, Energy Regulatory Law and Utilities Law. Carlito P. practices law in Honolulu, Hawaii Best Lawyers has recognized Carlito P. Caliboso since 2015. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Carlito P. Caliboso is held by other lawyers.

Stephanie E. W. Thompson is a Director of the firm. Ms. Thompson concentrates her practice in the areas of commercial, real estate civil litigation and electronic discovery information management law. Ms. Thompson has assisted in the representation of various clients from multi-million-dollar corporations to small businesses and individual interests in legal matters ranging from wrongful termination and unfair competition, to negligence, commercial litigation, general business and trust dispu...

Mr. Higa focuses on commercial litigation, construction disputes, and tax controversies. He has experience handling various types of business, real estate, construction, tort, bankruptcy and tax matters in Hawaii State and Federal Courts, as well as the Ninth Circuit Court of Appeals. Mr. Higa’s experience includes favorable settlements and decisions for his clients in mediation and arbitration, on dispositive motions in court, on appeal, and through trial, including a jury verdict in e...

Jan M. L. Y. Kutsunai is a lawyer recognized by Best Lawyers in the practice area of Banking and Finance Law. Jan M. L. Y. practices law in Honolulu, Hawaii Best Lawyers has recognized Jan M. L. Y. Kutsunai since 2025. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Jan M. L. Y. Kutsunai is held by other lawyers.

Kai Wang is a lawyer recognized by Best Lawyers in the practice areas of Business Organizations (including LLCs and Partnerships), Corporate Law, Leisure and Hospitality Law and Real Estate Law. Kai practices law in Honolulu, Hawaii Best Lawyers has recognized Kai Wang since 2021. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Kai Wang is held by other law...