- Corporate Law
- Business DisputesHe has litigated tax cases at the county, state, and federal levels. See, e.g., Kaheawa Wind Power, LLC v. County of Maui, 135 Hawai’i 202, 347 P.3d 632 (2014); Air Tour Acquisition Corp. v. US, 781 F.Supp 669 (D Hawaii, 1991); US v. Vellalos, 780 F.Supp 705 (D Hawaii 1992), affirmed w/o published opinion 990 F2d 1265 (9th Cir. 1993). He has also handled a wide variety of other business disputes in litigation or arbitration proceedings.
- Real Estate LitigationFounded more than 70 years ago, the firm originally concentrated on labor law, representing management. Today, labor and employment law is still the firm's largest practice area, but Torkildson Katz offers a wide range of legal services to business clients: corporate law, tax law, tax litigation, contracts, immigration law, mediation and arbitration, real estate law (including zoning, land use, and construction matters as well as real estate financing), health care law, partnership and LLP/LLC law, bankruptcy matters (representing creditors), insurance law, and business/commercial litigation. The firm's business clients range from individual sole proprietors to some of the world's largest multi-national corporations. visit the Torkildson Katz website
- Land Use and Zoning
- Bankruptcy
- Tax LawRonald I. Heller practices 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.