|
Maryland Lawyer Search - Listings for A Aa-Aable Trial Lawyer
Name: A Aa-Aable Trial Lawyer
Address: Annapolis, MD 21401
Phone Number: 410-267-6267
|
Specialties:
|
Dui And Traffic Law
Criminal Trial
|
|
|
|
Cases related to this attorney's specialties:
USA v. MYERS FILED United States Court of Appeals 1000 Tenth Circuit MAR 29 2004 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT IN RE WESLEY ALLEN MYERS and SONJA DIANE MYERS, Debtors. _ UNITED STATES OF AMERICA, on behalf of the Department of Agriculture Farm Service Agency, Appellant, v. No. 02-2350 WESLEY ALLEN MYERS, SONJA DIANE MYERS, and RONALD E. HOLMES, Trustee, Appellees. ON APPEAL FROM THE UNITED STATES BANKRUPTCY APPELLATE PANEL OF THE TENTH CIRCUIT (B.A.P. No. NM-02-035) (284 B.R. 478) Edward Himmelfarb, Appellate Staff Civil Division, Department of Justice (Robert D. McCallum, Jr., Assistant Attorney General, Washington, D.C., David C. Iglesias, United States Attorney, Albuquerque, N.M., and William Kanter, Appellate Staff Civil Division, Department of Justice, Washington, D.C., with him on the briefs), Washington, D.C., for Appellant. George M. Moore, George M. Moore & Associates, Albuquerque, N.M., for Appellees. Before LUCERO, BALDOCK, and TYMKOVICH, Circuit Judges. BALDOCK, Circuit Judge. In March 2000, Wesley Allen Myers and Sonja Diane Myers (Debtors) filed a Chapter 12 bankruptcy petition in the United States Bankruptcy Court. The Farm Service Agency (FSA), an agency within the United States Department of Agriculture, filed a motion for relief from the automatic stay to setoff government program payments owed to Debtors. The bankruptcy court denied the FSA's motion, holding administrative regulations prohibited setoff. On appeal, the Bankruptcy Appellate Panel (BAP) affirmed on alternative grounds, focusing on 553 of the Bankruptcy Code. In re Myers, 284 B.R. 478 (B.A.P. 10th Cir. 2002). Section 553 provides in relevant part: [T]his title does not affect any right of a creditor to offset a mutual debt owing by such creditor to the debtor that arose before the commencement of the case under this title against a claim of such creditor against the debtor that arose before the commencement of the case[.] 11 U...
EXCEL CORPORATION v. UNITED STATES DEPT FILED United States Court of Appeals 1000 Tenth Circuit FEB 15 2005 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT EXCEL CORPORATION, Petitioner, v. No. 04-9540 UNITED STATES DEPARTMENT OF AGRICULTURE, Respondent. PETITION FOR REVIEW OF ORDERS OF THE UNITED STATES DEPARTMENT OF AGRICULTURE (Agency No. D-99-0010) John R. Fleder, of Hyman, Phelps & McNamara, P.C., Washington, D.C. (Timothy B. Mustaine and Jeff P. DeGraffenreid, of Foulston Siefkin LLP, Wichita, Kansas, and Philip C. Olsson and Brett T. Schwemer, of Olsson, Frank and Weeda, P.C., Washington, D.C., with him on the briefs), for Petitioner. Stephen M. Reilly, Senior Counsel (James Michael Kelly, Deputy General Counsel, and Margaret M. Breinholt, Assistant General Counsel, with him on the brief), Office of the General Counsel, United States Department of Agriculture, Washington, D.C., for Respondent. Before BRISCOE, MURPHY, and O'BRIEN, Circuit Judges. BRISCOE, Circuit Judge. Petitioner Excel Corporation seeks review of a decision and order issued by respondent United States Department of Agriculture (USDA) finding that Excel violated 202(a) of the Packers and Stockyards Act (P&S Act), 7 U.S.C. 192(a), and an implementing regulation, 9 C.F.R. 201.99(a), by failing to disclose to hog producers a change in Excel's formula for computing the "lean weight" of hog carcasses. Excel also challenges the decision and order to the extent it directs Excel to cease and desist from engaging in certain related practices. Exercising jurisdiction pursuant to 28 U.S.C. 2342(2), we grant Excel's petition for review for the sole purpose of modifying the cease and desist language of the decision and order. As so modified, the decision and order is enforced. I. Factual background Excel, a corporation based in Wichita, Kansas, is estimated to be the fourth or fifth largest hog slaughterer in the United States. ROA, Vol. V, Doc. 155 at 13, 82....
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...
|
|
|