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Idaho Lawyer Search - Listings for Carey Jenny B Atty
Name: Carey Jenny B Atty
Address: 251 E Front St Ste 300 Boise, ID 83702
Phone Number: 208-343-5454
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Specialties:
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General Practice
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Cases related to this attorney's specialties:
USCA10 Opinion 05-9000.wpd FILED United States Court of Appeals Tenth Circuit March 9, 2006 Elisabeth A. Shumaker Clerk of Court PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT RONALD F. VAN SCOTEN; CYNTHIA G. VAN SCOTEN, Petitioners - Appellants, No. 05-9000 vs. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. APPEAL FROM THE UNITED STATES TAX COURT (T.C. No. 24946-96) Terri A. Merriam (and Wendy S. Pearson, Pearson & Merriam, P.C, with her on the briefs), Seattle, Washington, for Petitioners - Appellants. Anthony T. Sheehan (and Bruce R. Ellisen, Tax Division, Department of Justice, and Eileen J. O'Connor, Assistant Attorney General, on the brief), Washington, D.C., for Respondent - Appellee. Before KELLY, HENRY, and McCONNELL, Circuit Judges. KELLY, Circuit Judge. Taxpayer-Appellants Ronald and Cynthia Van Scoten (collectively, the "Van Scotens") appeal from the Tax Court's decision in Van Scoten v. Commissioner, T.C. Memo. 2004-275, 2004 WL 2785918 (2004) ("T.C. Memo"), holding them liable for an accuracy-related penalty of $2,872 imposed by the Commissioner of Internal Revenue ("Commissioner") as a result of their negligence in claiming losses from a cattle partnership they were invested in during the 1991 tax year. Our jurisdiction arises under 26 U.S.C. 7482(a)(1), and we affirm. Background The accuracy-related penalty at issue in this case arises from adjustments of partnership items on the Van Scotens' 1991 Federal income tax return. The adjustments are the result of the Van Scotens' investment in a partnership organized and promoted by Walter J. Hoyt III ("Mr. Hoyt"). I. Mr. Hoyt and the Hoyt Organization Mr. Hoyt's father was a nationally recognized breeder of shorthorn cattle, one of the three major breeds of cattle in the United States. In order to expand his business and attract investors, Mr. Hoyt's father, in the late 1960s, began organizing and promoting cattle breeding partnerships. Before and after his father's deat...
COPELAND v. VENEMAN United States Court of Appeals for the Federal Circuit 03-1326 1000 BILL J. COPELAND, Appellant, v. Ann M. Veneman, SECRETARY OF AGRICULTURE, Appellee. Bill J. Copeland, of Banning,California, pro se. Michael N. O'Connell, Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, for appellee. With him on the brief were Peter D. Keisler, Assistant Attorney General; David M. Cohen, Director; and Harold D. Lester, Jr., Assistant Director. Appealed from: Department of Agriculture Board of Contract Appeals United States Court of Appeals for the Federal Circuit 03-1326 BILL J. COPELAND, Appellant, v. Ann M. Veneman, SECRETARY OF AGRICULTURE, Appellee. _ DECIDED: November 26, 2003 _ Before LOURIE, BRYSON, and DYK, Circuit Judges. DYK, Circuit Judge. This is an appeal from a Board of Contract Appeals decision denying appeals of default terminations on two contracts and denying other numerous discrete claims. BACKGROUND In September 1991, the appellant was awarded two construction contracts by the National Forest Service to construct and reconstruct trails in the San Bernadino National Forest. Contract No. 50-9JA9-1-1L039 ("the Trail Contract") was awarded in the amount of $112,900 with a completion date of May 21, 1992, and Contract No. 50-9JA9-1-1L026 ("the Comfort Station Contract") was awarded in the amount of $147,777 with a completion date of June 20, 1992. The appellant was to be paid a series of progress payments. These contracts incorporated provisions of the Davis Bacon Act ("DBA"), Pub. L. No. 107-217, 2002 U.S.C.C.A.N. (116 Stat.) 1062, 1150-1153 (2002), which sets wage and payment guidelines for contractors engaged in public works contracts with the federal government in excess of $2,000. During performance of these contracts in March of 1992, various employees complained of DBA wage violations on the Trail Contract. The Forest Serv...
USA v HART IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _ No. 01-60304 _ UNITED STATES OF AMERICA, Plaintiff-Appellee, versus RODALTON HART Defendant-Appellant. _ Appeal from the United States District Court for the Southern District of Mississippi (Jackson Division) _ June 12, 2002 Before KING, Chief Judge, and REAVLEY and WIENER Circuit Judges. WIENER, Circuit Judge: Defendant-Appellant Rodalton Hart ("Rodalton") appeals his conviction by a jury for violations of 18 U.S.C. § 1014 ("§ 1014") and 18 U.S.C. § 201(b)(1)(B) ("§ 201(b)(1)(B)"). We conclude that the United States's ("the government's") "summary" witness did far more than summarize previously-presented evidence, and that, when the summary witness's testimony and accompanying documentary evidence is redacted, the remaining evidence is insufficient to prove the government's case against Rodalton beyond a reasonable doubt. We therefore reverse Rodalton's conviction, vacate his sentence, and remand the case for a new trial. I. Facts and Proceedings Rodalton has been a resident and family farmer in Holmes County, Mississippi for most of his life. After his graduation from Jacksonville State University in 1972, he returned to Holmes County to help his father run the family farm. In addition to helping his father, Rodalton started his own farm, gradually expanding his operation from thirteen acres - cultivating row crops and raising cattle - to several thousand acres by the mid-1980s. His success in farming was among the factors that led Mike Espy, who was Secretary of Agriculture at the time, to appoint Rodalton as one of Espy's advisors. In 1993, Rodalton and his brothers, who were also involved in farming, formed five separate partnerships, hoping to run their farming operations more efficiently by sharing labor, land, and equipment, and thereby maximize their income. Among the partnerships were R & C Farms (Rodalton and his wife, Carmella), and C & ...
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