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Illinois Lawyer Search - Listings for Gabe Gabe & Associates
Name: Gabe Gabe & Associates
Address: 421 N Hough St Barrington, IL 60010
Phone Number: 847-397-9121
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Cases related to this attorney's specialties:
SUPREME BEEF PROC v US DEPT OF AGRI REVISED DECEMBER 17, 2001 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 00-11008 SUPREME BEEF PROCESSORS, INC, Plaintiff-Appellee, versus UNITED STATES DEPARTMENT OF AGRICULTURE, Defendant-Appellant. Appeal from the United States District Court For the Northern District of Texas December 6, 2001 Before REAVLEY, HIGGINBOTHAM, and PARKER, Circuit Judges. PATRICK E. HIGGINBOTHAM, Circuit Judge: Certain meat inspection regulations promulgated by the Secretary of Agriculture, which deal with the levels of Salmonella in raw meat product, were challenged as beyond the statutory authority granted to the Secretary by the Federal Meat Inspection Act. The district court struck down the regulations. We hold that the regulations fall outside of the statutory grant of rulemaking authority and affirm. I The Federal Meat Inspection Act authorizes the Secretary of Agriculture to "prescribe the rules and regulations of sanitation" covering slaughtering, meat canning, salting, packing, rendering, or similar establishments in which cattle, sheep, swine, goats, horses, mules and other equines are slaughtered and the meat and meat food products thereof are prepared for commerce....(1) Further, the Secretary is commanded to, where the sanitary conditions of any such establishment are such that the meat or meat food products are rendered adulterated, ... refuse to allow said meat or meat food products to be labeled, marked, stamped, or tagged as "inspected and passed."(2) In sum, the FMIA instructs the Secretary to ensure that no adulterated meat products pass USDA inspection, which they must in order to be legally sold to consumers.(3) The FMIA contains several definitions of "adulterated," including 21 U.S.C. § 601(m)(4), which classifies a meat product as adulterated if "it has been prepared, packed, or held under insanitary conditions whereby it may have become contaminated with f...
IN RE:STEVE ROBINSON v. USCA6 Opinion 01b0007p.06 ELECTRONIC CITATION: 2001 FED App. 0007P (6th Cir.) File Name: 01b0007p.06 BANKRUPTCY APPELLATE PANEL OF THE SIXTH CIRCUIT In re: STEVE D. ROBINSON, Debtor. STEVE D. ROBINSON, Appellant, v. No. 00-8088 CHAMPAIGN LANDMARK, INC., Appellee. Appeal from the United States Bankruptcy Court for the Southern District of Ohio, Eastern Division, at Columbus. No. 99-57410. Argued: June 13, 2001 Decided and Filed: August 21, 2001 Before: BROWN, MORGENSTERN-CLARREN, and RHODES, Bankruptcy Appellate Panel Judges. COUNSEL ARGUED: Grady L. Pettigrew, Jr., COX, STEIN & PETTIGREW, Columbus, Ohio, for Appellant. Ray A. Cox, COX & GINGER, Dayton, Ohio, for Appellee. ON BRIEF: Grady L. Pettigrew, Jr., COX, STEIN & PETTIGREW, Columbus, Ohio, for Appellant. Ray A. Cox, COX & GINGER, Dayton, Ohio, for Appellee. OPINION WILLIAM HOUSTON BROWN, Bankruptcy Appellate Panel Judge. The Debtor appeals the bankruptcy court's order overruling his objection to the claim of Champaign Landmark, Inc. For the following reasons, we AFFIRM the decision of the bankruptcy court. I. ISSUES ON APPEAL The issues on appeal are whether the bankruptcy court abused its discretion or erred when it decided that there were no grounds warranting revocation of the arbitration award and whether the bankruptcy court erred when it ruled that res judicata barred the Debtor's objection to Landmark's claim. As a part of these issues, there is a question of whether the bankruptcy court erred by denying the Debtor an opportunity to present evidence in support of his legal arguments. II. JURISDICTION AND STANDARD OF REVIEW The Bankruptcy Appellate Panel of the Sixth Circuit has jurisdiction over final orders of the bankruptcy courts of the Southern District of Ohio pursuant to 28 U.S.C. §§ 158(a) and (c). The bankruptcy court's order disposing of Landmark's claim is a final appealable order, because it "'ends the litigation on the me...
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...
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