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Illinois Lawyer Search - Listings for Doyle Lehman & Patel Pc
Name: Doyle Lehman & Patel Pc
Address: 1022 N Vermilion St Danville, IL 61832
Phone Number: 217-446-3844
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Specialties:
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Dui And Traffic Law
Criminal Trial
Workers Compensation, Employee Benefit & Labor Law
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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...
GRAIN DEALERS MUTUAL INSURANCE v. FARMERS ALLIANCE MUTUAL INSURANCE COMPANY FILED 1000 United States Court of Appeals Tenth Circuit JUN 13 2002 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT GRAIN DEALERS MUTUAL INSURANCE No. 01-6225 COMPANY, Plaintiff - Appellant, v. FARMERS ALLIANCE MUTUAL INSURANCE COMPANY, Defendant - Appellee. Appeal from the United States District Court for the Western District of Oklahoma (D.C. No. CIV-00-370-T) Mort G. Welch (Sherry L. Smith with him on the brief) of Welch & Smith, Oklahoma City, Oklahoma, for Plaintiff-Appellant. Donald R. Wilson (Michael S. McMillin with him on the brief) of Fenton, Fenton, Smith, Reneau & Moon, Oklahoma City, Oklahoma, for Defendant-Appellee. Before SEYMOUR, ALDISERT(1), and EBEL, Circuit Judges. ALDISERT, Circuit Judge. (1) Ruggero J. Aldisert, Senior United States Circuit Judge for the Third Circuit, sitting by designation. This appeal requires us to interpret a farmowners-ranchowners insurance policy clause that excludes coverage for "bodily injury or property damage arising out of business pursuits," when the sequela of conducting a legitimate business activity on the property was the enhancement of the farm property covered by the policy. To do this, we must apply Oklahoma law in a dispute between two companies that have issued insurance policies. Robert and Mary McQuary, husband and wife, purchased a farmowners- ranchowners policy from Farmers Alliance Mutual Insurance Company, which covered a tract of thirty-three acres on which their dwelling is located. The policy named Robert and Mary McQuary as the insureds. Mr. and Mrs. McQuary are the sole shareholders and officers of R&M Fleet Services ("R&M"), a company located on the same property as their dwelling. When R&M entered into a contract to purchase and transport fly...
EXCEL CORPORATION v. UNITED STATES DEPT FILED United States Court of Appeals 1000 Tenth Circuit FEB 15 2005 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT EXCEL CORPORATION, Petitioner, v. No. 04-9540 UNITED STATES DEPARTMENT OF AGRICULTURE, Respondent. PETITION FOR REVIEW OF ORDERS OF THE UNITED STATES DEPARTMENT OF AGRICULTURE (Agency No. D-99-0010) John R. Fleder, of Hyman, Phelps & McNamara, P.C., Washington, D.C. (Timothy B. Mustaine and Jeff P. DeGraffenreid, of Foulston Siefkin LLP, Wichita, Kansas, and Philip C. Olsson and Brett T. Schwemer, of Olsson, Frank and Weeda, P.C., Washington, D.C., with him on the briefs), for Petitioner. Stephen M. Reilly, Senior Counsel (James Michael Kelly, Deputy General Counsel, and Margaret M. Breinholt, Assistant General Counsel, with him on the brief), Office of the General Counsel, United States Department of Agriculture, Washington, D.C., for Respondent. Before BRISCOE, MURPHY, and O'BRIEN, Circuit Judges. BRISCOE, Circuit Judge. Petitioner Excel Corporation seeks review of a decision and order issued by respondent United States Department of Agriculture (USDA) finding that Excel violated 202(a) of the Packers and Stockyards Act (P&S Act), 7 U.S.C. 192(a), and an implementing regulation, 9 C.F.R. 201.99(a), by failing to disclose to hog producers a change in Excel's formula for computing the "lean weight" of hog carcasses. Excel also challenges the decision and order to the extent it directs Excel to cease and desist from engaging in certain related practices. Exercising jurisdiction pursuant to 28 U.S.C. 2342(2), we grant Excel's petition for review for the sole purpose of modifying the cease and desist language of the decision and order. As so modified, the decision and order is enforced. I. Factual background Excel, a corporation based in Wichita, Kansas, is estimated to be the fourth or fifth largest hog slaughterer in the United States. ROA, Vol. V, Doc. 155 at 13, 82....
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