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Florida Lawyer Search - Listings for Attorneys Dell & Schaefer Pa
Name: Attorneys Dell & Schaefer Pa
Address: Fort Myers, FL 33901
Phone Number: 239-540-7111
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Cases related to this attorney's specialties:
GORMAN-BAKOS v CORNELL COOPERATIVE, U.S. 2nd Circuit Court of AppealsGORMAN-BAKOS v CORNELL COOPERATIVE UNITED STATES COURT OF APPEALS For the Second Circuit _ Spring Term, 2001 (Argued: March 14, 2001 Decided: June 04, 2001) Docket No. 00-9012, 00-9104 _ Lynn Gorman-Bakos and Rodney Bakos, Plaintiffs-Appellants-Cross-Appellees, -v.- Cornell Cooperative Extension of Schenectady County, Ellen Elliott, individually and as Executive Director of Cornell Cooperative Extension of Schenectady County, Angela Warner, individually and as agent, servant and employee of Cornell Cooperative Extension of Schenectady County, Mike Pierotti, individually and as President of Cornell Cooperative Extension of Schenectady County, Dorothy Foster, Bob Lindsay, Tim Manning, Marion Pierce, Jo Ann Rafilik, Steve Ras, Linda Rohmer, Sharon Sutton and Grace Underwood, individually and as directors of Cornell Cooperative Extension of Schenectady County, Defendants-Appellees-Cross-Appellants. _ Before: Sotomayor, Katzmann, Circuit Judges, and Chin, District Judge.* _ Plaintiffs-Appellants appeal from a judgment of the United States District Court for the Northern District of New York (Frederick J. Scullin, Jr., Chief Judge), granting defendants' motion for summary judgment because plaintiffs failed to offer sufficient proof of a causal connection between their allegedly constitutionally protected speech and their dismissal from defendants' 4-H program. Defendants-Cross-Appellants appeal the denial of their request for attorney's fees. The appeal is granted, and the judgment is vacated and remanded; the cross- appeal is denied as moot. _ L. John Van Norden, Schenectady, New York, for Plaintiffs-Appellants Lynn Gorman-Bakos and Rodney Bakos, Jeffrey T. Culkin, Gordon, Siegel, Mastro, Mullaney, Gordon & Galvin, P.C., Latham, New York, for Defendants-Appellees Cornell Cooperative Extension of Schenectady County, Ellen Elliott, individually and as Executive Director of Corne...
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...
BELL v. FUR BREEDERS AGRIC. FILED United States Court of Appeals 1000 Tenth Circuit NOV 7 2003 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT JOHN M. BELL, a/k/a Jack Bell; JOHN ROBERT BELL, a/k/a Bob Bell, Plaintiffs-Appellants, No. 01-4252 v. FUR BREEDERS AGRICULTURAL COOPERATIVE, a cooperative organized under the laws of Utah; DANE DIXON, JACK MARCHANT, STAN PETERSON, STAN STUART, KENT VERNON, and RICK WESTWOOD, former directors/members of Fur Breeders Agricultural Cooperative, Defendants-Appellees. Appeal from the United States District Court for the District of Utah (D.C. No. 96-CV-939-ST) Roy B. Moore (Tiani Xochitl Coleman, Salt Lake City, Utah, with him on the briefs) of Roy B. Moore P.C. & Associates, Midvale, Utah, for Plaintiffs- Appellants. Perrin R. Love (Wendy B. Crowther of Clyde, Snow, Sessions & Swenson; and R. Scott Rawlings with him on the brief) of Clyde, Snow, Sessions & Swenson, Salt Lake City, Utah, for Defendants-Appellees. Before HARTZ and McKAY, Circuit Judges, and BRORBY, Senior Circuit Judge. BRORBY, Senior Circuit Judge. This appeal arises from an action brought by John M. (Jack) Bell and John Robert (Bob) Bell against Fur Breeders Agricultural Cooperative and its former directors and members of the board of directors. The Bells allege that while they were members of the cooperative, Fur Breeders committed antitrust violations pursuant to Section 1 of the Sherman Antitrust Act (Sherman Act), 15 U.S.C. 1, and Section 2(a) of the Clayton Act, as amended by the Robinson-Patman Act, 15 U.S.C. 13(a). The Bells contend Fur Breeders violated antitrust laws because the discounted price it charged the Bells for feed they hauled themselves did not cover their actual costs, thereby limiting their ability to remain competitive with other cooperative members who ranched within the cooperative's delivery route and paid a different price for delivered feed. The Bells appeal the district court's order granting...
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