Background
Heller, Ronald Ian was born on September 4, 1956 in Cleveland. Son of Grant L. and Audrey P. (Lecht) Heller.
Heller, Ronald Ian was born on September 4, 1956 in Cleveland. Son of Grant L. and Audrey P. (Lecht) Heller.
University of Michigan (Bachelor of Arts, with high honors and distinction, 1976. Master of Business Administration, 1979. Juris Doctor, 1980). Certified Public Accountant, Hawaii, 1980.
Adjunct Professor, University of Hawaii School of Law, 1981.
Author and Instructor, "Hawaii Taxes—A Basic Course," Hawaii Society of Certified Public Accountants, revised annually. Member, Board of Directors: Hawaii Women Lawyers Foundation, 1984- 1986.
Hawaii Society of Certified Public Accountants, since 1988.
United States. v. Vellalos, 780 F.Supp. 705 (Doctorate. Hawaii 1992), affirmed without published opinion 990 F.2d 1265 (9th Circuit 1993); Air Tour Acquisition Corporation v. United States of America, 781 F.Supp. 699 (Doctorate. Hawaii 1991)Worked at Torkildson, Katz, Fonseca, Jaffe, Moore & Hetherington Attorneys at, Law, A Law Corporation (Honolulu, Hawaii) specializing in Management Employment Law and Labor Relations, Complex Business Litigation, Health Care and Hospital Law, Corporate and Real Estate Transactions, Estate Planning and Probate, Taxation and Tax Litigation, Construction Law, Employee Retirement Income Security Act, Administrative Law. Admitted to the bar, 1980, Hawaii. 1981, United States. Tax Court and United States.
Court of Appeals, Ninth Circuit.
1982, Republic of the Marshall Islands. 1992, United States. Supreme Court.
Certified Public Accountant, Hawaii, 1980. Adjunct Professor, University of Hawaii School of Law, 1981.
Author and Instructor, "Hawaii TaxesA Basic Course," Hawaii Society of Certified Public Accountants, revised annually.
President, Hawaii Society of Certified Public Accountants, 1994-1995. Fellow, American College of Tax Counsel, 1996. Member, Board of Directors: Hawaii Women Lawyers Foundation, 1984-1986.
Hawaii Society of Certified Public Accountants, 1988-1997.
Arbitrator, Court-Annexed Arbitration Program, First Circuit Court, Hawaii. Member, Commercial Panel of Arbitrators, American Arbitration Association.
Member: Hawaii State (Chair-Elect, Tax Section, 1995-1997) and American (Member, Sections on: Taxation. Litigation) Bar Associations.
American Institute of Certified Public Accountants.
Hawaii State Society of Certified Public Accountants (Chairman, Tax Committee, 1985-1986. Legislative Committee, 1987-1988). Torkildson, Katz, Fonseca, Jaffe, Moore & Hetherington is Comprised of a collection of boutique practice areas.
Offices are located in downtown Honolulu on the island of Oahu, and Hilo on the Big island of Hawaii, and in Kahului on the island of Maui.
Our practice areas span three departments. The Labor Department focuses on management labor relations and employment law.
The Litigation Department focuses on complex business litigation. The Corporate Department focuses on institutional and transactional representation involving tax planning, real estate, corporate, health care, estate planning, probate and pension matters.
The firm represents a broad base of clients, ranging from the largest domestic and foreign corporations, resort hotels, public utilities and hospitals to closely-held corporations, partnerships and individuals.
Member, Board of Directors: Hawaii Women Lawyers Foundation, 1984-1986. Hawaii Society of Certified Public Accountants, 1988-1997. Arbitrator, Court-Annexed Arbitration Program, First Circuit Court, Hawaii.
Member, Commercial Panel of Arbitrators, American Arbitration Association.
Member: Hawaii State (Chair-Elect, Tax Section, 1995-1997) and American (Member, Sections on: Taxation. Litigation) Bar Associations.
American Institute of Certified Public Accountants. Hawaii State Society of Certified Public Accountants (Chairman, Tax Committee, 1985-1986.
Legislative Committee, 1987-1988).
Fellow, American College of Tax Counsel, 1996. Member, Board of Directors: Hawaii Women Lawyers Foundation, 1984-1986. Hawaii Society of Certified Public Accountants, 1988-1997.
Arbitrator, Court-Annexed Arbitration Program, First Circuit Court, Hawaii.
Member, Commercial Panel of Arbitrators, American Arbitration Association.
Married Shirley Ann Stringer, March 23, 1986. 1 child, David Grant.