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Utah Lawyer Search - Listings for Melendez Barbra V Atty
Name: Melendez Barbra V Atty
Address: 226 W 2230 N Provo, UT 84604
Phone Number: 801-371-0306
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Specialties:
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Adoption, Divorce & Family Law
Immigration Naturalization & Customs Law
Workers Compensation, Employee Benefit & Labor 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...
LA FED LAND BNK v FARM CRDT ADMIN, U.S. DC Circuit Court of AppealsLA FED LAND BNK v 1000 FARM CRDT ADMIN United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued November 8, 2002 Decided July 29, 2003 No. 01-5366 Louisiana Federal Land Bank Association, FLCA, et al., Appellants v. Farm Credit Administration, et al., Appellees Appeal from the United States District Court for the District of Columbia (No. 00cv01582) Daniel Joseph argued the cause for appellants. With him on the briefs was Beth Hirschfelder Wilensky. C. Fairley Spillman entered an appearance. Edward Himmelfarb, Attorney, U.S. Department of Jus- tice, argued the cause for federal appellees. With him on the brief were Roscoe C. Howard, Jr., U.S. Attorney, and Robert S. Greenspan, Attorney, U.S. Department of Justice. Kathleen C. Kauffman argued the cause for appellee First South Farm Credit, ACA. With her on the brief were Nels J. Ackerson and L. Keith Parsons. Before: Ginsburg, Chief Judge, and Edwards and Garland, Circuit Judges. Opinion for the Court filed by Chief Judge Ginsburg. Ginsburg, Chief Judge: The Farm Credit Administration promulgated a rule eliminating geographical restrictions upon certain activities of lenders within the Farm Credit System, and thereby put them into competition with each other. The plaintiffs-appellants - lenders within the System - challenged the rule in district court, claiming it conflicted with the Farm Credit Act and with a 1992 Amendment thereto, and that the FCA promulgated the rule in violation of the procedural requirements of the Administrative Procedure Act. The dis- trict court, holding the FCA had complied with the proper procedures and the plaintiffs' statutory arguments were ei- ther without merit or had been forfeited, entered summary judgment for the FCA. We hold the Agency was required by the APA to address the plaintiffs' comment before promulgating the rule. For that reason we reverse the...
AHRENS v. FORD MOTOR COMPANY FILED United States Court of Appeals 1000 Tenth Circuit AUG 19 2003 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT ROSE MARY AHRENS, Administrator of the Estate of Lawrence P. Ahrens, Plaintiff - Appellant, v. No. 02-6284 FORD MOTOR COMPANY and NEW HOLLAND NORTH AMERICA, INC., Defendants - Appellees. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF OKLAHOMA (D.C. No. 01-CV-398-HE) John Gehlhausen, Lamar, Colorado, for Plaintiff-Appellant. Joseph Walters (Amy T. Kranenburg with him on the brief) of McAfee & Taft, P.C., Oklahoma City, Oklahoma, for Defendants-Appellees. Before SEYMOUR, McKAY and LUCERO, Circuit Judges. McKAY, Circuit Judge. In this diversity action, Appellant Rose Mary Ahrens brought suit against Appellees Ford Motor Company and New Holland North America, Inc., for the wrongful death of her husband, Lawrence P. Ahrens. In her complaint, Appellant alleged strict liability for a design defect, failure to warn of defects, and inadequate post-sale warnings. The district court, after reviewing the pleadings, affidavits, and depositions of expert and lay witnesses and other discovery, determined that the undisputed facts established that the tractor was not defective or unreasonably dangerous beyond the expectations of the ordinary consumer. Therefore, the district court granted Appellees' motion for summary judgment, and Appellant has appealed. The facts, construed in favor of Appellant for purposes of reviewing a grant of summary judgment, indicate that on October 11, 2000, Mr. Ahrens was driving a Ford Model 5000D tractor on a country road near Welch, Oklahoma, pulling a folded rake. An unidentified motorist crashed into the rake from behind, throwing Mr. Ahrens from the tractor. The tractor ran over Mr. Ahrens, crushing and killing him. The tractor was manufactured on July 23, 1967. The tractor was never equipped with a rollover protection system (ROPS), which i...
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