Nathaniel A. Higa

Nathaniel A. Higa is a partner at Chun Kerr LLP in Honolulu, HI, with a practice focused on tax controversies, commercial litigation, and real estate. Higa represents businesses and individuals in state and local tax disputes and property matters. The practice addresses the documents and legal standards that shape the client’s responsibilities and options. This can involve reviewing an existing arrangement, preparing for a transaction, or evaluating a contested claim.

Higa earned a J.D. from Pepperdine University School of Law in 2008, cum laude, and a B.A. in English from Pepperdine University Seaver College in 2003. The education provides a foundation for legal research, evaluation of evidence, and work involving tax controversies, commercial litigation, and real estate. These are areas in which precise language and an understanding of applicable law can make a material difference.

The matters handled by Higa include state and local taxation litigation, bankruptcy issues, and business disputes. These assignments show the range of issues that can arise within the practice and the need to consider each client’s position carefully. Work in this area can include document review, legal research, negotiations, and preparation for proceedings when a dispute cannot be resolved informally. The relevant facts and legal standards guide how each matter is approached.

Nathaniel A. Higa brings particular experience through his work applying tax law and litigation strategy to financial and commercial conflicts. The work calls for close attention to legal obligations and a practical understanding of the outcomes clients are seeking. Higa considers how the applicable law, supporting records, and timing of decisions affect the options available. By concentrating on the specific legal task and its surrounding circumstances, the practice helps clients approach important decisions with a clearer account of the issues involved.

Law Office Affiliations

• Partner, Chun Kerr LLP
• Member, Hawaii State Bar Association
• Board of Directors, Vice President and Former Treasurer, Legal Aid Society of Hawaii (2025-Present)
• Member, American Bar Association
• Arbitrator, Court Annexed Arbitration Program
• Session President, First Presbyterian Church of Honolulu (2025-Present)
• HSBA Mock Trial Coach, Hawaii Baptist Academy (2021-Present)
• Member, Institute for Professionals in Taxation

Licensed State

• Hawaii

Education

• Pepperdine University School of Law
  Juris Doctor (JD) (Cum Laude)
• Pepperdine University Seaver College
  Bachelor of Arts (BA) in English, Minor in Philosophy

Awards & Badges