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North Dakota Lawyer Search - Listings for Autrey Simonson & Christensen Pc
Name: Autrey Simonson & Christensen Pc
Address: 301 N 3rd St Grand Forks, ND 58203
Phone Number: 701-775-4987
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Specialties:
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Bankruptcy Law
Adoption, Divorce & Family Law
Criminal Trial
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Cases related to this attorney's specialties:
USCA6 Opinion 03a0319p.06 RECOMMENDED FOR FULL-TEXT PUBLICATION Pursuant to Sixth Circuit Rule 206 ELECTRONIC CITATION: 2003 FED App. 0319P (6th Cir.) File Name: 03a0319p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT _ H.C. MacClaren, Inc., Petitioner, v. United States Department of Agriculture, Respondent. No. 02-3006 On Appeal from an Order of the Secretary, United States Department of Agriculture. No. D-99-0012. Argued: June 11, 2003 Decided and Filed: September 4, 2003 Before: MOORE and GIBBONS, Circuit Judges; SCHWARZER, Senior District Judge.(*) _ COUNSEL ARGUED: Stephen P. McCarron, McCARRON & DIESS, Washington, D.C., for Petitioner. Stephen M. Reilly, OFFICE OF GENERAL COUNSEL, UNITED STATES DEPARTMENT OF AGRICULTURE, Washington, D.C., for Respondent. ON BRIEF: Stephen P. McCarron, McCARRON & DIESS, Washington, D.C., for Petitioner. Stephen M. Reilly, OFFICE OF GENERAL COUNSEL, UNITED STATES DEPARTMENT OF AGRICULTURE, Washington, D.C., for Respondent. _ OPINION _ JULIA SMITH GIBBONS, Circuit Judge. Petitioner H.C. MacClaren, Inc. (MacClaren), a wholesale produce broker, appeals a final order of the Secretary of Agriculture revoking its license pursuant...
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...
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT -* FRANCES BROADDUS CRUTCHFIELD; HENRY RUFFIN BROADDUS, Plaintiffs-Appellees, v. COUNTY OF HANOVER, VIRGINIA, Defendant-Appellant, and UNITED STATES ARMY CORPS OF ENGINEERS, Defendant.No. 02-1946 GREATER RICHMOND PARTNERSHIP, INCORPORATED; GREATER RICHMOND CHAMBER OF COMMERCE; HANOVER BUSINESS COUNCIL; LOCAL GOVERNMENT ATTORNEYS OF VIRGINIA, INCORPORATED; VIRGINIA ASSOCIATION OF COUNTIES; VIRGINIA ASSOCIATION OF MUNICIPAL WASTEWATER AGENCIES, INCORPORATED (VAMWA), Amici Supporting Appellant. -* -* FRANCES BROADDUS CRUTCHFIELD; HENRY RUFFIN BROADDUS, Plaintiffs-Appellees, v. UNITED STATES ARMY CORPS OF ENGINEERS, Defendant-Appellant, and COUNTY OF HANOVER, VIRGINIA, Defendant.No. 02-2153 GREATER RICHMOND PARTNERSHIP, INCORPORATED; GREATER RICHMOND CHAMBER OF COMMERCE; HANOVER BUSINESS COUNCIL; LOCAL GOVERNMENT ATTORNEYS OF VIRGINIA, INCORPORATED; VIRGINIA ASSOCIATION OF COUNTIES; VIRGINIA ASSOCIATION OF MUNICIPAL WASTEWATER AGENCIES, INCORPORATED (VAMWA), Amici Supporting Appellant. -* Appeals from the United States District Court for the Eastern District of Virginia, at Richmond. Robert E. Payne, District Judge. (CA-02-253-3) Argued: January 24, 2003 Decided: March 27, 2003 Before WILKINSON and MICHAEL, Circuit Judges, and James H. MICHAEL, Jr., Senior United District Judge for the Western District of Virginia, sitting by designation. _ 2 Reversed by published opinion. Judge Wilkinson wrote the opinion, in which Judge Michael and Senior Judge Michael joined. _ COUNSEL ARGUED: John Alan Bryson, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant Corps; William Gray Broaddus, MCGUIREWOODS, L.L.P., Richmond, Virginia, for Appellant County. William B. Ellis, ELLIS & THORP, P.L.L.C., Richmond, Virginia, for Appellees. ON BRIEF: Thomas L. Sanso- netti, Assistant Attorney General, Paul J. McNulty, United States Attorney, M....
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