Island Insurance Company, Ltd. v. Hawaiian Foliage & Landscape, Inc., a Hawaii Corporation Kenneth Kato Oahu Construction Company, a Hawaii Corporation State of Hawaii, a Governmental Entity Seiji Naya Ray K. Kamikawa Lorraine H. Akiba Cb Bancshares, Inc., a Hawaii Corporation, and United States of America, a Governmental Entity, Island Insurance Company, Ltd. v. Hawaiian Foliage & Landscape, Inc., a Hawaii Corporation Kenneth Kato Oahu Construction Company, a Hawaii Corporation United States of America, a Governmental Entity Seiji Naya Ray K. Kamikawa Lorraine H. Akiba Cb Bancshares, Inc., a Hawaii Corporation, and State of Hawaii, a Governmental Entity

288 F.3d 1161 ISLAND INSURANCE COMPANY, LTD., Plaintiff-Appellee, v. HAWAIIAN FOLIAGE & LANDSCAPE, INC., a Hawaii corporation; Kenneth Kato; Oahu Construction Company, a Hawaii corporation; State of Hawaii, a governmental entity; Seiji Naya; Ray K. Kamikawa; Lorraine H. Akiba; CB Bancshares, Inc., a Hawaii corporation, Defendants, and United States of America, a governmental entity, Defendant-Appellant. Island Insurance Company, Ltd., Plaintiff-Appellee, v. Hawaiian Foliage & Landscape, Inc., a Hawaii corporation; Kenneth Kato; Oahu Construction Company, a Hawaii corporation; United States of America, a governmental entity; Seiji Naya; Ray K. Kamikawa; Lorraine H. Akiba; CB Bancshares, Inc., a Hawaii corporation, Defendants, and State of Hawaii, a governmental entity, Defendant-Appellant. No. 00-16874. No. 00-16940. United States Court of Appeals, Ninth Circuit. Argued and Submitted November 6, 2001. Filed May 3, 2002. John A. Dudeck, Jr., Tax Division, United States Department of Justice; Roxann C. Bulman and Kurt Kawafuchi, Department of the Attorney General, State of Hawaii, for the defendants-appellants. Michael N. Tanoue, The Pacific Law Group, Honolulu, HI, for the…