Attorney Michael J. O'Malley headshot
Michael J. O'Malley
  • Partner



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Mike helps clients in their initial organization, structuring and business dealings. He also represents clients in mergers and acquisitions, capital and other financings, and regulatory compliance.

Mike regularly counsels clients on tax planning matters and in proceedings before tax authorities. He also works with clients on corporate governance and fiduciary duties.

Mike served as editor-in-chief of the Harvard Journal on Legislation and was a teaching assistant at Harvard Law School.

Following graduation, he practiced with a Wall Street firm in New York City for four years, then returned home to Hawai‘i and joined Goodsill, where he became a partner in the firm’s corporate and tax groups. He rejoined the firm in 2008, following a 15-year hiatus during which he was a partner at another law firm and then worked for nine years as a director with PricewaterhouseCoopers and its successor in Hawai‘i.


For over 20 years, Mike has been a volunteer director and chair with Hawai‘i Pacific Health affiliates, including Kapi’olani Health Foundation and Kapi’olani Medical Center for Women and Children.


  • Harvard University Law School, Cambridge, Massachusetts
    • J.D. - 1981
    • Honors: Teaching Assistant
  • Claremont-McKenna College, Claremont, California
    • B.A. - 1977
    • Honors: summa cum laude

Published Works

  • Hawai’i Sales (General Excise) & Use Taxes, American Bar Association Handbook on Sales and Use Taxes, 1987 - Present
  • Co-author, Hawai’i Chapter, ABA Real Property Tax Deskbook

Bar Admissions

  • U.S. Court of Appeals 9th Circuit, 1981
  • Hawai’i, 1981
  • U.S. Court of Federal Claims, 1984
  • U.S. District Court District of Hawai’i, 1982
  • New York, 1983
  • U.S. District Court Southern District of New York, 1983
  • U.S. Tax Court, 1984

Professional Associations

  • American Bar Association, Tax, Business and Health Law Section, Member
  • American Health Lawyers Association
  • American Foundation for Prevention of Suicide, Advisory Board
  • Friends of Family Specialty Courts, President and Director
  • Hawai’i State Bar Association
  • Kapi'olani Medical Center for Women & Children, Director
  • Mental Health America of Hawai‘i, Advisory Board
  • Oahu Economic Development Board, Director
  • American Bar Association, Health Law Forum, Member
  • Hawai’i State Bar, Corporations and Securities and Taxation Sections, Member
  • National Health Lawyers Association, Member
  • Hawai’i State Bar, Real Estate and Partnerships Committee, Chairman, 1995 to 1995
  • Hawai’i State Bar, Nonprofit Organizations Committee, Tax Section, Chair, 1994
  • Hawai’i State Bar, Tax Section, Chairman, 1993 to 1993
  • Social Sciences Association

Practice Areas:

  • Mergers and Acquisitions
  • Tax
  • Business Law and Securities
  • Health Law


  • Martindale-Hubbell 2022 AV Preeminent Attorney Award – Judicial Edition
  • The Best Lawyers in America, 2020
  • The Best Lawyers in America, Lawyer of the Year in Honolulu, 2012, 2015-2017, 2019-2020
  • Chambers USA, 2020-2021
  • Super Lawyers, 2020-2021
  • Volunteer of the Year, Association of Hawai’ian Civil Clubs
  • Hawai’i Chapter Co-author, ABA Sales and Use Tax Deskbook

Classes & Seminars

  • Tax, Corporate Securities, Hawai’i Society of Certified Public Accountants Corporate Seminars, 1986-Present
  • Speaker, Hawai’i Tax Institute

Pro-Bono Activities

  • Jas. W. Glover Holding Co., Ltd., Board of Directors
  • Chamber of Commerce of Hawai’i, Committee on Tax, Member
  • Kapiolani Health Care Foundation, Trustee
  • Rotary Club of Honolulu, Member
  • Kapiolani Health Foundation, Director, Chair
  • Historic Hawai’i Foundation, President
  • Hawai’i Dental Service, Director, Chair
  • HiBEAM, Executive Committee, Director, Chair

Past Positions

  • McCorriston Miho Miller Mukai, Honolulu, Hawai’i, Partner, 1994 to 1999
  • Goodsill Anderson Quinn & Stifel, Honolulu, Hawai’i, Partner, 1987 to 1994, 2008-present
  • Dewey Ballantine, Associate, 1982 to 1985
  • PricewaterhouseCoopers, Director, 2000 to 2008

Representative Clients

  • Classic Resorts, Inc.
  • Hawai’i Association of Realtors
  • Kamakura Corporation
  • St. Francis Healthcare Systems
  • Aloha Care


  • Hawai’i Association of Realtors, Nancy Donahue-Jones