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Maine Lawyer Search - Listings for Alsop Mohlar & Ketterer Lwyr
Name: Alsop Mohlar & Ketterer Lwyr
Address: Main St Norridgewock, ME 04957
Phone Number: 207-634-2800
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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...
USA v MCCLATCHY IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 00-60332 UNITED STATES OF AMERICA, Plaintiff-Appellee, versus CHARLES H. MCCLATCHY, JR., Defendants-Appellant. Appeals from the United States District Court for the Northern District of Mississippi, Greenville April 19, 2001 Before POLITZ, DeMOSS, and STEWART, Circuit Judges. CARL E. STEWART, Circuit Judge: Charles H. McClatchy, Jr. ("McClatchy") appeals his conviction and sentence for conversion of pledged crops, money laundering, engaging in a monetary transaction involving criminally derived property greater than $10,000 in value, and crop insurance fraud. For the following reasons, we affirm. FACTUAL AND PROCEDURAL BACKGROUND McClatchy was convicted in a jury trial on six counts of a seven count indictment involving conversion of pledged crops, money laundering, engaging in a monetary transaction involving criminally derived property greater than $10,000 in value, and crop insurance fraud.(1) The facts giving rise to his indictment and conviction are as follows. McClatchy and his nephew, Charles B. McElmurray, III ("McElmurray"), were partners in 1994 in a farming partnership called the "McClatchy Planting Company" ("McClatchy Planting" or "the company"). McClatchy Planting planted, grew, and sold cotton and soybeans near Indianola in Sunflower County, Mississippi. In the spring of 1994, the company applied for financing with the Farmers Home Administration ("FmHA") and received an emergency loan in the amount of $261,170 and a 1994 farm operating loan in the amount of $200,000. At that time, McClatchy and McElmurray executed a security agreement in which they pledged to the FmHA their 1994 crops as collateral for the operating and emergency loans. They also executed Form FmHA 1962-1, Agreement for the Use of Proceeds/Release of Chattel Security ("Form 1962-1"). Form 1962-1 outlined the intended use of all crop proceeds, and it also state...
LAMPE v. WILLIAMSON FILED United States Court of Appeals 1000 Tenth Circuit JUN 3 2003 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT In re: DONALD R. LAMPE and SHELIA L. LAMPE, Debtors. DONALD R. LAMPE and SHELIA L. LAMPE, Appellees, v. No. 02-3221 DARCY D. WILLIAMSON, Chapter 7 Trustee, Appellant, and IOLA BANK & TRUST CO. KANSAS BANKERS ASSOCIATION, Amicus Curiae. APPEAL FROM THE UNITED STATES BANKRUPTCY APPELLATE PANEL OF THE TENTH CIRCUIT (B.A.P. No. KS-01-007) Submitted on the briefs: Darcy D. Williamson, Trustee, Topeka, Kansas, for the Appellant. William E. Metcalf, Metcalf & Justus, Topeka, Kansas, for the Appellees. Anne L. Baker, Wright, Henson, Somers, Sebelius, Clark & Baker, LLP, Topeka, Kansas, filed an Amicus Curiae Brief on behalf of Kansas Bankers Association in Support of Appellant. Before LUCERO, BALDOCK, and O'BRIEN, Circuit Judges. BALDOCK, Circuit Judge.(1) Debtors Donald and Shelia Lampe are husband and wife farmers who filed for Chapter 7 bankruptcy. The Lampes each claimed as exempt from the bankruptcy estate $7500 worth of farm equipment as "tools of the trade" under the applicable Kansas exemption statute. The Trustee objected to Shelia Lampe's claim, arguing she did not have a sufficient ownership interest in the farm equipment to claim the exemption. The United States Bankruptcy Court for the District of Kansas agreed with the Trustee, and held Shelia Lampe could not claim the exemption. The Lampes appealed. The United States Bankruptcy Appellate Panel of the Tenth Circuit (BAP) reversed, holding Shelia Lampe was entitled to the "tools of the trade" exemption. The Trustee appeals, arguing Shelia Lampe does not have an ownership interest in the farm equipment. The Trustee (1) After examining the briefs and the appellate record, this panel has determined unanimously to honor the parties' request for a decision on the briefs without oral ar 1000 gument. See Fed. R. App. P. 34(f). The case therefore is...
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