|
Louisiana Lawyer Search - Listings for Bellaire Bart J Atty
Name: Bellaire Bart J Atty
Address: 114 E Lafayette St Abbeville, LA 70510
Phone Number: 337-893-2884
|
Specialties:
|
General Practice
Wills, Estates, Trusts & Probate Law
Business Corporation & Partnership Law
|
|
|
|
Cases related to this attorney's specialties:
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...
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...
|
|
|