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Missouri Lawyer Search - Listings for Aaron Wm Sachs & Associates Pc
Name: Aaron Wm Sachs & Associates Pc
Address: Jefferson City, MO 65101
Phone Number: 573-761-5533
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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...
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:...
UNITED STATES et al. v. UNITED FOODS, INC. certiorari to the united states court of appeals for the sixth circuit No. 00-276. Argued April 17, 2001-Decided June 25, 2001 The Mushroom Promotion, Research, and Consumer Information Act mandates that fresh mushroom handlers pay assessments used primarily to fund advertisements promoting mushroom sales. Respondent refused to pay the assessment, claiming that it violates the First Amendment. It filed a petition challenging the assessment with the Secretary of Agriculture, and the United States filed an enforcement action in the District Court. After the administrative appeal was denied, respondent sought review in the District Court, which consolidated the two cases. In granting the Government summary judgment, the court found dispositive the decision in Glickman v. Wileman Brothers & Elliott, Inc., 521 U. S. 457, that the First Amendment was not violated when agricultural marketing orders, as part of a larger regulatory marketing scheme, required producers of California tree fruit to pay assessments for product advertising. The Sixth Circuit reversed, holding that Glickman did not control because the mandated payments in this case were not part of a comprehensive statutory agricultural marketing program. Held: The assessment requirement violates the First Amendment. Pp. 2-11. (a) Even viewing the expression here as commercial speech, there is no basis under Glickman or this Court's other precedents to sustain the assessments. The First Amendment may prevent the government from, inter alia, compelling individuals to pay subsidies for speech to which they object. See Abood v. Detroit Bd. of Ed., 431 U. S. 209; Keller v. State Bar of Cal., 496 U. S. 1. Such precedents provide the beginning point for analysis here. Respondent wants to convey the message that its brand of mushrooms is superior to those grown by other producers, and it objects to being charged for a contrary message which seems to be f...
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