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Florida Lawyer Search - Listings for McKinley Michael R Atty
Name: McKinley Michael R Atty
Address: 1861 Placida Rd Ste 204 Englewood, FL 34223
Phone Number: 941-474-7713
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Specialties:
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Real Estate Law
Wills, Estates, Trusts & Probate Law
Civil 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...
MONSANTO CO. v. BAYER BIOSCIENCE N.V. United States Court of Appeals for the Federal Circuit 03-1201 MONSANTO COMPANY, Plaintiff-Appellee, v. BAYER BIOSCIENCE N.V. (formerly known as Aventis CropScience N.V.) Defendant-Appellant. John F. Lynch, Howrey Simon Arnold & White, LLP, of Houston, Texas, argued for plaintiff-appellee. With him on the brief were Susan K. Knoll, Richard L. Stanley, Steven G. Spears, and Connie Flores Jones. Of counsel on the brief was Joseph P. Conran, Husch & Eppenberger, of St. Louis, Missouri. Eric H. Weisblatt, Burns, Doane, Swecker & Mathis, L.L.P., of Alexandria, Virginia, argued for defendant-appellant. With him on the brief were Susan M. Dadio, R. Danny Huntington, Ronni S. Jillions, Barbara Webb Walker, and Bruce T. Wieder. Appealed from: United States District Court for the Eastern District of Missouri Judge E. Richard Webber United States Court of Appeals for the Federal Circuit 03-1201 MONSANTO COMPANY, Plaintiff-Appellee, v. BAYER BIOSCIENCE N.V. (formerly known as Aventis CropScience N.V.), Defendant-Appellant. _ DECIDED: March 30, 2004 _ Before NEWMAN, BRYSON, and PROST, Circuit Judges. BRYSON, Circuit Judge. Monsanto Company filed an action in the United States District Court for the Eastern District of Missouri, No. 4:00CV1915, seeking a declaratory judgment that its transgenic corn products did not infringe four patents owned by Aventis CropScience N.V., a predecessor of appellant Bayer BioScience N.V. The patents at issue claim a variety of methods and products relating to the insertion of bacterial DNA into plants to give the plants resistance to certain insects. Besides contending that it did not infringe any of the four patents, Monsanto alleged that the four patents were unenforceable and that various claims of the patents were invalid. Aventis counterclaimed, alleging that Monsanto infringed certain claims of each of the four patents. ...
Schroeder v. Bush FILED United States Court of Appeals Tenth Circuit 1000 AUG 24 2001 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT EUGENE SCHRODER; EDWIN PETROWSKY; R. RUSSELL GRIDER; and WESLEY No. 00_1357 MYERS, Plaintiffs_Appellants, v. GEORGE W. BUSH, President of the United States; ANN M. VENEMAN, United States Secretary of Agriculture; PAUL H. O'NEILL, United States Secretary of the Treasury;(1) and UNITED STATES OF AMERICA, Defendants_Appellees. Appeal from the United States District Court for the District of Colorado (D.C. No. 00_K_154) Walker Fowler Todd, Chagrin Falls, Ohio, for Plaintiffs_Appellants. Peter J. Krumholz, Assistant United States Attorney (Thomas L. Strickland, United States Attorney, with him on the brief), Denver, Colorado, for Defendants_ Appellees. Before EBEL, Circuit Judge, McWILLIAMS, Senior Circuit Judge, and BRIMMER,(2) District Judge. EBEL, Circuit Judge. Appellants are farmers or ranchers who live and work within the territorial boundaries of the Tenth Circuit and who seek declaratory and injunctive relief against the President of the United States, the United States Secretary of Agriculture, the United States Secretary of the Treasury, and the United States of America (collectively, "Appellees"). Appellants seek, in essence, an order requiring Appellees and their agents to maintain market conditions favorable to small farmers. The district court dismissed for lack of subject matter jurisdiction, writing, "The Complaint seeks to have this court determine political questions which are properly addressed [by] the elected branches of the government. This Court has no jurisdiction over the discretionary acts of either. Plaintiffs' remedies are at the polling place, not the courts." Schroder v. Clinton, No. 00_ CV_154_K (D. Colo. July 6, 2000) (hereinafter "D.Ct. Order"). We agree that Appellants ask us to consider nonjusticiable political questions and that (1) Pursuant to Fed. R. App. P. 43(c)(2), ...
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