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Ohio Lawyer Search - Listings for Marcie Jay C Atty
Name: Marcie Jay C Atty
Address: 32730 Walker Rd Ste I6 Avon Lake, OH 44012
Phone Number: 440-933-5442
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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...
SUGAR CANE GROWERS v VENEMAN ANN M., U.S. DC Circuit Court of AppealsSUGAR CANE GROWERS 1000 v VENEMAN ANN M. United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued February 11, 2002 Decided May 10, 2002 No. 01-5335 Sugar Cane Growers Cooperative of Florida, et al., Appellants v. Ann M. Veneman, in her official capacity as Secretary of the United States Department of Agriculture, et al., Appellees Appeal from the United States District Court for the District of Columbia (01cv01904) Raymond B. Ludwiszewski argued the cause for appel- lants. With him on the briefs were Peter E. Seley and Hassan A. Zavareei. David J. Ball, Jr., Assistant United States Attorney, ar- gued the cause for appellees. With him on the brief were Roscoe C. Howard, Jr., United States Attorney, and R. Craig Lawrence, Assistant United States Attorney. William Bradford Reynolds and John F. Bruce were on the brief for amicus curiae United States Beet Sugar Associ- ation in support of appellees. Before: Tatel and Garland, Circuit Judges, and Silberman, Senior Circuit Judge. Opinion for the Court filed by Senior Circuit Judge Silberman. Silberman, Senior Circuit Judge: Sugar Cane Growers Cooperative of Florida, Florida Crystals Corporation, and Refined Sugars, Inc., appeal from the district court's grant of summary judgment holding that appellants lacked standing. The court dismissed their claims that the United States Department of Agriculture failed to comply with the Adminis- trative Procedure Act1 and the Food Security Act of 19852 in implementing a payment-in-kind program for the 2001 sugar crop by press release. We think appellants have demonstrat- ed standing and because the Department did not comply with the APA or the Food Security Act, we reverse the district court's grant of summary judgment and remand to that court to in turn remand to the Department. I. In the United States, sugar production, which the govern- ment support...
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:...
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