The Hawaii Supreme Court has accepted applications for writs of certiorari and consolidated four tax appeal cases involving research and science organizations challenging state tax determinations, according to court documents filed January 5, 2026.

The consolidated cases involve three companies: PM & AM Research Inc., which appears as petitioner in two separate appeals; Big Island Science Center LLC; and Whale Watchers LLC. All four cases stem from tax disputes with the State of Hawaii that have proceeded through lower courts and the state's Intermediate Court of Appeals.

The court filing indicates that Acting Chief Justice McKenna, along with Justices Eddins, Ginoza, and Devens, issued an order accepting the applications for writ of certiorari. This procedural step allows the Hawaii Supreme Court to review decisions made by the Intermediate Court of Appeals in these tax matters.

Each case follows a similar procedural path, having originated in trial courts with case numbers beginning with "1CTX" before being appealed to the Intermediate Court of Appeals under "CAAP" designations. The Supreme Court has now assigned consolidated case numbers for the appeals, bringing together these related tax disputes for coordinated review.

The consolidation of these cases suggests potential common legal issues or factual circumstances among the research organizations' challenges to Hawaii's state tax assessments. The Supreme Court's acceptance of certiorari indicates the cases present questions of sufficient legal significance to warrant high court review.