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Illinois Lawyer Search - Listings for Braun Patrick E Atty
Name: Braun Patrick E Atty
Address: 401 W State St Bsmt Rockford, IL 61101
Phone Number: 815-962-5100
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Specialties:
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Dui And Traffic Law
Criminal Trial
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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...
SIERRA CLUB v. SEABOARD FARMS, INC. FILED United States Court of Appeals 1000 Tenth Circuit OCT 28 2004 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT SIERRA CLUB, Plaintiff-Appellant, v. No. 03-6104 SEABOARD FARMS INC. and SEABOARD CORPORATION, Delaware corporations, and SHAWNEE FUNDING LIMITED PARTNERSHIP, a Delaware partnership, Defendants-Appellees. TYSON FOODS INC., Amicus Curiae. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF OKLAHOMA (D.C. NO. CIV-00-997-C) Barclay B. Rogers (Patrick Gallagher and David Bookbinder with him on the briefs), Sierra Club, San Francisco, CA, for Appellant. Ellen B. Steen (Richard E. Schwartz and Kirsten L. Nathanson with her on the brief), Crowell & Moring LLP, Washington, DC, for Appellee. Judith A. Villines, Stites & Harbison, PLLC, Frankfort, Kentucky, and Laura D. Keller, James W. Taylor, and W. Blaine Early, Stites & Harbison, PLLC, Lexington, Kentucky on the brief for Amicus Curiae. Before HENRY, BRISCOE, and HARTZ, Circuit Judges. HENRY, J., Sierra Club, Inc. appeals from the district court's grant of summary judgment to the defendants, Seaboard Farms Inc., Seaboard Corporation, and Shawnee Funding Limited Partnership (together, "Seaboard"), who own and operate a pig-farming operation in western Oklahoma. This case turns on the meaning of the word "facility" as used in the Comprehensive Environmental Response, Compensation, and Liability Act's section 103(a) ("CERCLA"), 42 U.S.C. 9603(a). CERCLA's Section 103(a) sets out various reporting requirements for the release of hazardous substances from a facility; here we focus on the ammonia emissions from Appellee's concentrated animal feeding operation located in western Oklahoma. CERCLA's statutory definition of this term is somewhat turbid, but, when read with other provisions nearby, is unambiguous. The district court found that the term "facility" should be narrowly construed so as to apply to each individ...
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