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North Dakota Lawyer Search - Listings for Smith Ret Atty
Name: Smith Ret Atty
Address: 321 Dakota Ave Wahpeton, ND 58075
Phone Number: 701-642-2668
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Specialties:
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Adoption, Divorce & Family Law
General Practice
Wills, Estates, Trusts & Probate Law
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Cases related to this attorney's specialties:
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...
United States Court of Appeals for the Federal Circuit 01-1233 RIDGE RUNNER FORESTRY, Appellant, v. Ann M. Veneman, SECRETARY OF AGRICULTURE, Appellee. Terrence M. O’Connor, Law Office of Terrence M. O’Connor, of Alexandria, Virginia, argued for appellant. Maureen A. Delaney, Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for appellee. With her on the brief were Stuart Schiffer, Acting Assistant Attorney General; David M. Cohen, Director; Mark Melnick, Assistant Director. Appealed from: Department of Agriculture Board of Contract Appeals United States Court of Appeals for the Federal Circuit 01-1233 RIDGE RUNNER FORESTRY, Appellant, v. Ann M. Veneman, SECRETARY OF AGRICULTURE, Appellee. _ DECIDED: April 18, 2002 _ Before MAYER, Chief Judge, CLEVENGER and GAJARSA, Circuit Judges. MAYER, Chief Judge. Ridge Runner Forestry appeals from the decision of the Department of Agriculture Board of Contract Appeals dismissing its cause of action for lack of jurisdiction pursuant to 41 U.S.C. §§ 601-613. Ridge Runner Forestry v. Sec’y of Agric., AGBCA No. 2000-161-1 (Feb. 13, 2001). Because no contract had been formed, we affirm the board’s decision. Background Ridge Runner Forestry is a fire protection company located in the Pacific Northwest. In response to a request for quotations ("RFQ") issued by the Forestry Service, Ridge Runner submitted a proposal and ultimately signed a document entitled Pacific Northwest Interagency Engine Tender Agreement ("Tender Agreement"). The Tender Agreement incorporated the RFQ in its entirety, including the following two provisions in bold faced lettering:...
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...
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