Christian Shimabuku Headshot

Christian Shimabuku

Sports

In a game in which it never found a rhythm offensively and made multiple costly mental errors, the University of Hawai‘i football team suffered a 27-10 defeat at the University of Wyoming on Saturday. 

The Rainbow Warriors fell to 1-3 in a year that began with 

After both teams exchanged field goals to begin the first quarter, Wyoming began to systematically pull away from UH. 

Another field goal, combined with a Markell Holman 1-yard rushing score, gave Wyoming a 13-3 lead at halftime. 

The 'Bows got the ball to start the third quarter and shaved nearly 10 minutes off the clock but had nothing to show for it after turning the ball over on downs at the Wyoming 1. Hawai‘i appeared to force a Wyoming three-and-out and punt, but a costly mental error kept the drive going when two players wearing No. 8 in Tama Uiliata and Matteus Ioane took the field for the Rainbow Warriors. Two players wearing the same number in the same play is forbidden in college football, and Wyoming was gifted a first down.

Wyoming capped off the 99-yard drive with Holman's second touchdown of the day, an 18-yard touchdown run with 14:52 remaining that stretched the home lead to 20-3. 

Hawai‘i cut Wyoming's lead to 20-10 on a 20-yard touchdown pass to Devon Tauaefa with 12:11 left. After forcing a Wyoming punt, the 'Bows got into field goal range, but Sean Olvera-Harle's 54-yard attempt was shanked far to the fight. 

The Cowboys put the nail in the coffin with a Samuel Harris 18-yard touchdown with 1:46 remaining for the game's final score. 

Though it was a moot effort, Hawai‘i called timeout with four seconds remaining at the Wyoming 14, setting up for one last score. UH quarterback Micah Alejado was sacked for the third time on Saturday before he was able to attempt a pass. 

Alejado completed 28 of his passes for 44 yards for 226 yards, averaging just 5.1 yards per completion. 

Wyoming's balanced offensive effort in which it passed for 204 yards and ran for an additional 183 kept the 'Bows off balance. 

 was one of the lone bright spots for the team with a game-high 10 tackles, including a sack and a forced fumble. 

Hawai‘i will return home to face San Jose State, a program it has lost five straight matchups to. Kickoff between the Rainbow Warriors and Spartans at the Clarence T.C. Ching Athletics Complex is set for 6 p.m. on Oct. 3. 

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<title>Hawai‘i football out of sync in lifeless loss to rival Wyoming</title>

The Rainbow Warriors lost the Paniolo Trophy with a 27-10 defeat to the Cowboys on Saturday.

Hawai‘i football out of sync in lifeless loss to rival Wyoming

Stephanie Salmons Headshot

Stephanie Salmons

Business & Tourism

Food & Dining

[{"type":"text","text":"Looking for the best jolt of java?"}]

Drip Studio HNL in Honolulu and HiCO Hawaiian Coffee in Kailua-Kona are two of just 20 in the U.S. nominated for the list of 

 in the USA Today 10Best Readers' Choice Awards.

The awards aim to rank the 10 best in several areas of travel and lifestyle, and the 20 nominees were chosen with the help of a panel of experts. The final 10 will be determined by voters.

Drip Studio owner-operators Vince Pohaku and Kelsie Mercado Uehara founded the specialty coffee house, located at 1114 Fort Street Mall, in 2023 with no cafe experience and the argument that "

Hawai'i grows world-class coffee, so we should drink like it

," an announcement from the shop notes. The coffee shop founders add that it works directly with farms and roasters to showcase Hawaiʻi as a world-class coffee destination.

Meanwhile HiCO, which has three Big Isle locations, serves 100% Hawai‘i-grown coffee, supporting local farmers and honoring the Islands' agricultural heritage, its 

 once a day until 6 a.m. Monday, Oct. 19. Winners will be announced Wednesday, Oct. 28.

Several other Hawai‘i businesses are up for spots on various other 10Best lists, voting for which is underway:

Drip Coffee sign 092526

<title>These Hawai‘i coffee shops, distilleries are nominated for 10Best lists</title>

The USA Today 10Best Readers' Choice Awards aim to rank the 10 best in several areas of travel and lifestyle. Nominees are chosen with the help of a panel of experts but the final 10 will be determined by voters.

These Hawai‘i coffee shops, distilleries are nominated for 10Best lists

Yamachika Tom IMG 1913 Large

Tom Yamachika

Viewpoints

Crime & Courts

Here in Hawaiʻi, it’s a big deal for the state to have a stable source of revenue. Tax lawsuits have the potential to tie that revenue up, so here, as well as in many other states, there are quirky rules that could turn out to be real traps that could cost you your money even though the government’s action might be illegal or unconstitutional.

There are three ways to get into Tax Appeal Court: assessment and appeal, payment under protest and refund claim denial.

In the first, the Tax Department sends a “Notice of Assessment” saying that you owe tax, and you file an appeal in court. You only have 30 days to file the appeal AND send a copy of your appeal to the director of taxation.

Complicating matters is that the 30 days starts from when the Department mails the letter to the taxpayer’s last known address. What if the taxpayer is on the Mainland or in a foreign country and gets the notice a couple of weeks later? Then the taxpayer has two fewer weeks to get that appeal in.  What if the taxpayer has since moved but the Department doesn’t know the taxpayer’s current address and the mailed notice comes back undelivered?  Too bad, so sad. The Department will tell you that it’s the taxpayer’s responsibility to keep a current address on file with the Department.

This route is the only way to get into court without paying the tax first.

Payment under protest means that you have a disagreement with the Department, you pay the tax in dispute with a letter explaining the dispute, and you then have 30 days to sue for a refund in Tax Appeal Court. 

The good news is that this avenue of appeal is independent from assessment and appeal, so you can do this even if you have been assessed and the 30 days after the notice of assessment has come and gone. The bad news — which the statute itself doesn’t explicitly tell you — is that there has to be some kind of official determination from the Department. If you are being audited and the auditor says that there is no way in a hundred years that she will accept the taxpayer’s position, that isn’t good enough. There needs to be an official ruling or at least a proposed notice of assessment.  If there isn’t, the court appeal is dismissed, and the Department keeps the money that you paid without a fight.

Finally, there is refund claim denial. You, after paying tax to the Department, write them a letter saying that you want your money back. Filing an amended return claiming a refund counts for this purpose. If the Department writes you a letter saying that the refund claim is denied, you then have 30 days to file an appeal in Tax Appeal Court. If the Department instead ignores you, you can treat their silence as a denial once six months have passed from the time your refund claim was filed.

Here again, there is a catch. If the refund claim is barred by the statute of limitations, you lose. The statute of limitations is generally three years from the due date of the return, but there are exceptions and qualifications depending on the kind of tax that is involved.

The moral of the story is this: if you have, or think you may have, a dispute with the Department over taxes, get yourself a good tax practitioner who knows the rules and traps so you can skirt the edges and avoid falling into the pitfalls. The Department’s lawyers are very familiar with the rules because they work tax cases every day. Most normal people and even some tax lawyers are not as up on the nuances.

And then, of course, lawmakers need to take a look at these rules and change them to get rid of the unfairness. We at the Foundation will try to help legislators understand the traps and get rid of them.

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<title>Community Voices: Getting into tax court</title>

The moral of the story is this: if you have, or think you may have, a dispute with the Tax Department over taxes, get yourself a good tax practitioner who knows the rules and traps so you can skirt the edges and avoid falling into the pitfalls. And then, of course, lawmakers need to take a look at these rules and change them to get rid of the unfairness.

Community Voices: Getting into tax court

Real Estate

A Makiki home — its design attributed to noted Hawai‘i architect 

 — has hit the market with a $5.5 million asking price.

Lori Makiya and Doug Shanefield with Coldwell Banker Realty.

The 4,537-square-foot estate was built in 1935 and is on the Hawai‘i Register of Historic Places. 

The home offers five bedrooms along with five full and two half-baths; a kitchen with oak-framed glass display cabinets and Mexican terra cotta tile flooring; a photovoltaic system on net metering and an electric vehicle charger; a pool; covered lānai, an announcement from Coldwell Banker Realty notes. You'll also see Dickey's "famous low rooflines, wide windows and cool concrete floors."

According to the announcement, the main level features a ground-floor bedroom suite, family room, breakfast room, kitchen and storage. Upstairs, you'll find three more bedroom suites, each with its own bath, and a separate cottage offers space for a home office or guests.

It's not very often that a home designed by Dickey hits the market, Makiya and Shanefield told Aloha State Daily in an email.

"Dickey designed more institutional buildings like the original Halekulani Hotel, the 

," they said, noting that Shanefield sold Dickey's personal home, a beach cottage at 3030 Kalākaua Ave., 

, however, that the Makiki Heights house has been attributed to Dickey "because of his signature on an old drawing that has been handed down from owner to owner," but there are no known newspaper articles or original construction plans that offer absolute proof.

But with the historic designation, property taxes amount to $25 per month, the announcement noted.

The listing agents, though, say its hard to pick just one favorite feature of the home.

But the way the property is perfectly situated — how the rooms overlook the swimming pool and lawns to the views of Diamond Head and the ocean is incredibly rare, And the residence is not too far up the hill, which makes it so convenient," they told ASD.

[{"type":"text","marks":[{"type":"textStyle"}],"text":"Interested?"}]

 or 808-551-5551 for a private showing or more information.

2475 Makiki Heights Drive Aerial Yard

<title>Historic Makiki home on the market for $5.5M</title>

The five-bedroom home is believed to have been designed by noted architect Charles W. Dickey.

Historic Makiki home on the market for $5.5M

Former Kahuku head football coach Sterling Carvalho and his attorney, Eric Seitz, took to O‘ahu Circuit Court on Monday for his lawsuit against the state. 

Monday was the date set by O‘ahu Circuit Court Judge Jordon Kimura during a 

 as Kahuku's head football coach on March 31. A letter was sent to Kahuku parents shortly thereafter, though no reason was provided at the time. He served as the head coach for the Red Raiders from 2018 to 2024, going 59-18 with three straight state titles from 2021 to 2023. 

As was stated in both Carvalho's lawsuit and discussed during Monday's hearing, Carvalho's removal stemmed from an incident in the 2023 season involving a player, Tavian "Manoa" Hallums, and his father, Kalani Hallums. Carvalho sued the DOE, superintendent Keith Hayashi, area superintendent Samuel Izumi and both Hallums. 

A social media post from Kalani Hallums criticizing Carvalho in the middle of the 2023 season made the rounds in the Kahuku community and was soon brought to the attention of Carvalho. 

Carvalho's removal and ensuing lawsuit traces back to a one-on-one meeting between him and Manoa Hallums during a practice following Kalani Hallums' posts. Carvalho says he called Manoa Hallums into a private office at Kahuku's weight room and told him other adults saw his father's posts and wanted to "lick" him. Despite that, Carvalho said he wanted to look out for the "social, emotional and mental health" of Manoa Hallums, a phrase also repeated by the defense. 

After Manoa Hallums voluntarily addressed the team during a practice, Carvalho says he and other coaches also addressed the team, telling players not to take any anger directed toward Kalani Hallums out on Manoa Hallums. 

As many as 21 people were present in support of Carvalho during Monday's hearing, which lasted seven hours, albeit with breaks between multiple sessions. Carvalho's wife sat directly behind him the entire day, appearing to tear up on multiple occasions. 

One of Seitz's first appeals for Carvalho was a personal one, praising his character and honesty. Seitz noted that Carvalho's motivation for leading the Red Raiders was purely intrinsic since he made a mere $3,000 annually as Kahuku's head football coach. During the day, Carvalho teaches math at Hawai‘i Technology Academy, a public charter school under the DOE umbrella on O‘ahu's west side. 

The basis behind the Department of Education's defense, led by attorney Bradford Chun, was that Carvalho did not sign a contract to remain Kahuku's head football coach for the 2024 season. 

The first witness called to the stand was former Kahuku High and Intermediate principal Donna Lindsey, who recently retired after 14 years as principal and 35 years in education. She submitted her retirement on March 28, effective July 1, without the knowledge that Carvalho was going to be removed as the school's head football coach three days later. 

Both Lindsey and Kahuku athletic director Gillian Yamagata, when called to the witness stand, acknowledged they were aware of the incident that occurred between Carvalho and the Hallums that was being investigated by the DOE. 

Area superintendent Samuel Izumi, who oversaw Carvalho's firing, was also called to the stand on Monday, where he stated he wanted to meet with Carvalho in person at his office in Kāneʻohe. Izumi said attempts to meet with Carvalho in person in January were unsuccessful, and the two ended up speaking on a Zoom call on Feb. 14. 

Prosecution and defense both mentioned that when Carvalho was asked if he would handle the situation any differently, Carvalho said he wouldn't, other than having another witness present during his one-on-one meeting with Manoa Hallums. 

While Izumi said he did not have knowledge of Carvalho threatening Kalani Hallums, he believed he had "sufficient evidence" that the "social, emotional and mental health" of Manoa Hallums was compromised. 

Izumi also said he felt a lack of "reflection, remorse or consideration" in Carvalho's demeanor throughout the investigation, noting he didn't read the entire investigation report, also noting Carvalho's lack of desire to meet in person immediately in January. 

Dozens of letters in support Carvalho have poured in since April, but Izumi noted they were all "after the fact."

Another witness on Monday was Stewart Carvalho, Sterling's twin brother. Stewart Carvalho was an assistant coach on Sterling's staff, serving as the special teams coordinator and receivers coach. 

Honolulu Fire Department veteran Kalu Wolfe, whose son, Terahiti, played for Sterling Carvalho in 2022, also took the witness stand to vouch for him. 

Stewart Carvalho, a Lāʻie resident, noted that Manoa Hallums, who transferred in from Mililani in 2022, was a frequent visitor to his home. "He would always come over, sleepovers or food, dinner," Stewart Carvalho said. 

Manoa Hallums would continue to visit Stewart Carvalho's home following a brief break Manoa Hallums took from the team in 2023 after his one-on-one meeting with Sterling Carvalho. Stewart Carvalho said during those visits, Manoa Hallums did not indicate there were any problems or that trauma was being caused. 

The witness who spent the longest time on the stand was Sterling Carvalho, who was asked a bevy of questions about his contractual status with Kahuku by the defense. Sterling Carvalho's contract for the 2024-2025 season was set to expire on June 30 before his March 31 removal. 

Because he was a casual hire, he was never given a contract beyond one year. 

Sterling Carvalho noted that the Red Raiders had a captain for each position, and that Manoa Hallums was voted the receivers captain for 2023. Each captain came together to form the captain council. Carvalho says he didn't know until after the fact that the council voted to remove Manoa Hallums as a captain after a road trip to California in 2023 in which he allegedly had an altercation with a teammate in a hotel room. 

Sterling Carvalho also mentioned how Manoa Hallums' access to the team's Hudl (a film sharing platform) was revoked after he publicly shared plays from team practices, breaking a team rule. 

The defense pointed out Carvalho signed contracts to coach the team for the 2022 and 2023 seasons but not 2024.  

In hopes of getting Hayashi on the witness stand, Seitz said his team subpoenaed Hayashi during the lunch break, which lasted about one hour through 12:45 p.m. However, Seitz said Hayashi was not present at his office, noting he's "never subpoenaed a party" in his life. 

Kahuku athletics director Gillian Yamagata was called to the stand by the defense and acknowledged Sterling Carvalho did not complete his paperwork for the 2024 season. Seitz responded by saying even though Sterling Carvalho did not sign the contract, he still performed it and was paid for it. 

After both sides gave their closing arguments, Kimura requested both parties turn in any additional evidence by 4 p.m. on Wednesday. 

"I'd like to thank my lawyer, Eric Seitz, in doing a phenomenal job today, and at this point in time, we just have to trust the process and let the court decide," Sterling Carvalho briefly told the media afterwards. 

Carvalho is still hoping to be reinstated by the start of Kahuku's 2025 season, which begins on Aug. 9 against defending state champion Saint Louis. 

"I do not," Sterling Carvalho said when asked if he knows when he'll get an answer. "I have never been in this situation."

[{"type":"text","text":"Seitz said afterwards that the timeline for a resolution varies widely. "}]

"(After additional materials are submitted) by the close of business Wednesday, then the judge will decide whether he's going to issue an injunction. Irrespective of that, the case will then be formed by trial track, but they're now setting trials for 2027.

"My hope is that somebody in the DOE will come to their senses. I don't have a lot of hope for that, because I don't understand how they took this action in the first place. How can you possibly fire such a highly respected coach based upon the statements of a kid and his father who wrote the kind of atrocious things he did? I mean, I don't understand. 

"The DOE in Hawai‘i is not very well respected, and the leadership is because that's why it is. I have a son who's a teacher and a daughter in law who's a teacher, and we've been involved with public education all our lives. But my God, these people who run public education, they do outrageous things. And I think that the public needs to be aware of what these people are doing in their names, and decent people like Sterling are being victimized as a consequence on all of the kids that such decent people serve. And that's just too bad."

Although Manoa and Kalani Hallums did not come to the status hearing on July 18 or Monday's hearing, Manoa Hallums made his side of the story public on his personal Instagram account in April. 

Eric Seitz Sterling Carvalho 072825

<title>Former Kahuku football coach Sterling Carvalho makes court appearance following removal</title>

Carvalho sued the Department of Education after getting removed from his position as Kahuku's football coach on March 31.

Former Kahuku football coach Sterling Carvalho makes court appearance following removal

Kelli Shiroma Braiotta Headshot

Kelli Shiroma Braiotta

We drank our way through some of Honolulu's best spots for non-alcoholic concoctions, featuring local flavors and restaurant pairings.

Mahina and Suns Photo courtesy Mahina and Suns

Get through Dry January with these six mocktails

Mian & Bao brings soup dumplings and pork buns reminiscent of a manapua to Ward Centre.

Mian and Bao spread

Crazy bao this new restaurant in town

SingSing specializes in traditional Thai street food.

Sing Sing Angus beef satay skewer

New Thai restaurant opens in Honolulu’s Chinatown

These food lockers are at 10 locations and will be expanding to other stores.

Zippys food lockers

What’s up with these lockers at Zippy’s?

This spirit-forward gem is hidden in plain sight.

430 PKWY cocktails

430 PKWY is Honolulu’s newest cocktail lounge

Poutine with bacon, chicken wings, sliders and more at this Downtown Honolulu pub.

Smith and Kings happy hour

Budget Bites: Smith & Kings' happy hour

The $4 menu includes dishes like Japanese potato salad, Japanese egg omelet, cold udon noodles, inari sushi and the rice ball of the day.