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Louisiana Lawyer Search - Listings for Spradling Frederick & Associates
Name: Spradling Frederick & Associates
Address: 5616 Lake Side Dr Bossier City, LA 71111
Phone Number: 318-865-9802
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Specialties:
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Personal Injury & Property Damage Law
Bankruptcy Consumer
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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...
AMER FED GOVT EMPL v VENEMAN ANN M., U.S. DC Circuit Court of AppealsAMER FED GOVT 1000 EMPL v VENEMAN ANN M. United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued January 11, 2002 Decided March 29, 2002 No. 01-5035 American Federation of Government Employees, AFL-CIO, et al., Appellants v. Ann M. Veneman, Secretary of the U.S. Department of Agriculture, et al., Appellees Appeal from the United States District Court for the District of Columbia (98cv00893) Anne M. Wagner argued the cause and filed the briefs for appellants. With her on the briefs was Mark Roth. Charles W. Scarborough, Attorney, U.S. Department of Justice, argued the cause for appellees. With him on the briefs were Roscoe C. Howard, Jr., U.S. Attorney, Mark B. Stern and Colette G. Matzzie, Attorneys, U.S. Department of Justice. Barbara C. Biddle, Assistant Director, U.S. Depart- ment of Justice, entered an appearance. Before: Ginsburg, Chief Judge, Randolph and Tatel, Circuit Judges. Opinion for the Court filed by Circuit Judge Randolph. Randolph, Circuit Judge: This case returns to us after proceedings on remand from Am. Fed'n of Gov't Employees v. Glickman, 215 F.3d 7 (D.C. Cir. 2000) ("AFGE I"). The United States Department of Agriculture ("USDA") had at- tempted to test a new inspection model at several hog and poultry processing plants. AFGE I held that, as implement- ed, the model program violated the Federal Meat Inspection Act ("FMIA"), 21 U.S.C. § 604, and the Poultry Products Inspection Act ("PPIA"), 21 U.S.C. § 455. While the case was on remand in the district court, the USDA modified its model program. The question now is whether the revised model program complies with these statutes. Both statutes seek to ensure that all meat and poultry products processed for human consumption are wholesome and unadulterated. See 21 U.S.C. § 602; 21 U.S.C. § 451. The FMIA requir...
RIOGRANDE UNDERWRITE v PITTS FARMS INC IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 01-40823 Summary Calendar RIO GRANDE UNDERWRITERS, INC., Plaintiff-Appellant, versus PITTS FARMS, INC., Defendant-Appellee. Appeal from the United States District Court for the Southern District of Texas _ December 18, 2001 Before REAVLEY, HIGGINBOTHAM and WIENER, Circuit Judges. REAVLEY, Circuit Judge: Rio Grande Underwriters, Inc. (Rio Grande) appeals the district court's order dismissing, for lack of subject matter jurisdiction, its petition for a stay and order compelling arbitration. For the reasons that follow we AFFIRM. Pitts Farms, an onion grower, filed suit in state court alleging state law claims against Rio Grande for its failure to procure the right crop insurance coverage on Pitts' behalf.(1) When Pitts Farms sustained losses to its onion crop, it found that the insurance policy in place failed to designate its red and yellow onions into separate units. According to Pitts Farms, the failure to designate the onion types as separate insurable units as permitted by federal regulations prevented Pitts from fully recovering for its losses. Rio Grande seeks to avoid the litigation in state court by enforcing arbitration provisions in its contracts with Pitts Farms. Unable to obtain relief in state court, Rio Grande filed a petition in federal court requesting a stay and order compelling arbitration. Such relief is available in federal district court under the Federal Arbitration Act (FAA) only if the court would have had subject matter jurisdiction over the underlying civil action. 9 U.S.C. § 4. Although Rio Grande has suggested numerous bases for jurisdiction, the district court properly found them to be without merit. First, Rio Grande argues that because its contracts with Pitts Farms relate to interstate commerce, it follows that the FAA applies and that the case may therefore be heard in federal c...
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