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Ohio Lawyer Search - Listings for Baringer Jennifer Hay
Name: Baringer Jennifer Hay
Address: 901 Lakeside Ave E Cleveland, OH 44114
Phone Number: 216-586-3939
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Specialties:
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Business Corporation & Partnership Law
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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...
BATES et al. v. DOW AGROSCIENCES LLC certiorari to the united states court of appeals for the fifth circuit No. 03-388.Argued January 10, 2005-Decided April 27, 2005 Petitioner Texas peanut farmers allege that their crops were severely damaged by the application of respondent's (Dow) "Strongarm" pesticide, which the Environmental Protection Agency (EPA) registered pursuant to its authority under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA). Petitioners gave Dow notice of their intent to sue, claiming that Strongarm's label recommended its use in all peanut-growing areas when Dow knew or should have known that it would stunt the growth of peanuts in their soil, which had pH levels of at least 7.0. In response, Dow sought a declaratory judgment in the Federal District Court, asserting that FIFRA pre-empted petitioners' claims. Petitioners counterclaimed, raising several state-law claims sounding in strict liability, negligence, fraud, and breach of express warranty. The District Court rejected one claim on state-law grounds and found the others barred by FIFRA's pre-emption provision, 7 U. S. C. §136v(b). Affirming, the Fifth Circuit held that §136v(b) expressly pre-empted the state-law claims because a judgment against Dow would induce it to alter its product label. Held: 1. Under FIFRA, which was comprehensively amended in 1972, a manufacturer must obtain permission to market a pesticide by submitting a proposed label and supporting data to EPA, which will register the pesticide if it is efficacious, it will not cause unreasonable adverse effects on humans and the environment, and its label complies with the statute's misbranding prohibition. A pesticide is "misbranded" if its label, for example, contains a statement that is "false or misleading," §136(q)(1)(A), or lacks adequate instructions or warnings, §§136(q)(1)(F), (G). A State may regulate the sale and use of federally registered pesticides to the extent t...
GORMAN-BAKOS v CORNELL COOPERATIVE, U.S. 2nd Circuit Court of AppealsGORMAN-BAKOS v CORNELL COOPERATIVE UNITED STATES COURT OF APPEALS For the Second Circuit _ Spring Term, 2001 (Argued: March 14, 2001 Decided: June 04, 2001) Docket No. 00-9012, 00-9104 _ Lynn Gorman-Bakos and Rodney Bakos, Plaintiffs-Appellants-Cross-Appellees, -v.- Cornell Cooperative Extension of Schenectady County, Ellen Elliott, individually and as Executive Director of Cornell Cooperative Extension of Schenectady County, Angela Warner, individually and as agent, servant and employee of Cornell Cooperative Extension of Schenectady County, Mike Pierotti, individually and as President of Cornell Cooperative Extension of Schenectady County, Dorothy Foster, Bob Lindsay, Tim Manning, Marion Pierce, Jo Ann Rafilik, Steve Ras, Linda Rohmer, Sharon Sutton and Grace Underwood, individually and as directors of Cornell Cooperative Extension of Schenectady County, Defendants-Appellees-Cross-Appellants. _ Before: Sotomayor, Katzmann, Circuit Judges, and Chin, District Judge.* _ Plaintiffs-Appellants appeal from a judgment of the United States District Court for the Northern District of New York (Frederick J. Scullin, Jr., Chief Judge), granting defendants' motion for summary judgment because plaintiffs failed to offer sufficient proof of a causal connection between their allegedly constitutionally protected speech and their dismissal from defendants' 4-H program. Defendants-Cross-Appellants appeal the denial of their request for attorney's fees. The appeal is granted, and the judgment is vacated and remanded; the cross- appeal is denied as moot. _ L. John Van Norden, Schenectady, New York, for Plaintiffs-Appellants Lynn Gorman-Bakos and Rodney Bakos, Jeffrey T. Culkin, Gordon, Siegel, Mastro, Mullaney, Gordon & Galvin, P.C., Latham, New York, for Defendants-Appellees Cornell Cooperative Extension of Schenectady County, Ellen Elliott, individually and as Executive Director of Corne...
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