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Florida Lawyer Search - Listings for Ray T Hulen Atty
Name: Ray T Hulen Atty
Address: 216 W Howry Ave Deland, FL 32720
Phone Number: 386-734-2606
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Specialties:
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Wills, Estates, Trusts & Probate Law
Criminal Trial
Trial Practice General 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...
ROBBINS v. BLM FILED United States Court of Appeals 1000 Tenth Circuit February 23, 2006 Elisabeth A. Shumaker Clerk of Court PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT HARVEY FRANK ROBBINS, Plaintiff - Appellant, v. No. 05-8087 UNITED STATES BUREAU OF LAND MANAGEMENT, an agency of the United States Department of the Interior; GALE A. NORTON, Secretary of the Interior; KATHLEEN CLARKE, Director of the United States Bureau of Land Management; EDWARD SHEPARD, Assistant Director, Renewable Resources and Planning, United States Bureau of Land Management; and ROBERT BENNETT, Wyoming State Director, Bureau of Land Management, Defendants - Appellees. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF WYOMING (D.C. NO. 04-CV-41-J) Marc Ryan Stimpert (Karen Budd-Falen and Erin Sass-Eastman on the briefs), Budd-Falen Law Offices, LLC, Cheyenne, Wyoming, for Plaintiff - Appellant. Robert J. Lundman, United States Department of Justice, Environment & Natural Resources Division, Washington, D.C. (Matthew J. McKeown, Deputy Assistant Attorney General, Washington, D.C.; Todd S. Aagaard, United States Department of Justice, Environment & Natural Resources Division, Washington, D.C.; and Kristina Clark, Of Counsel, Office of the Solicitor, Department of the Interior, Washington, D.C.; with him on the brief), for Defendants - Appellees. Before TACHA, Chief Circuit Judge, ANDERSON and HARTZ,(1) Circuit Judges. ANDERSON, Circuit Judge. Plaintiff Harvey Frank Robbins brought this suit challenging the termination by the Bureau of Land Management ("BLM") of a Settlement Agreement that, if it had remained in effect for two years, would have required the BLM to dismiss sixteen pending administrative actions against Robbins. The district court upheld the BLM's action. Robbins appeals, arguing, as he did below, that, in voiding the Settlement Agreement, the BLM violated his Fifth Amendment procedural due process rights. The BLM responds that Robbins' claim...
USCA6 Opinion 03a0319p.06 RECOMMENDED FOR FULL-TEXT PUBLICATION Pursuant to Sixth Circuit Rule 206 ELECTRONIC CITATION: 2003 FED App. 0319P (6th Cir.) File Name: 03a0319p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT _ H.C. MacClaren, Inc., Petitioner, v. United States Department of Agriculture, Respondent. No. 02-3006 On Appeal from an Order of the Secretary, United States Department of Agriculture. No. D-99-0012. Argued: June 11, 2003 Decided and Filed: September 4, 2003 Before: MOORE and GIBBONS, Circuit Judges; SCHWARZER, Senior District Judge.(*) _ COUNSEL ARGUED: Stephen P. McCarron, McCARRON & DIESS, Washington, D.C., for Petitioner. Stephen M. Reilly, OFFICE OF GENERAL COUNSEL, UNITED STATES DEPARTMENT OF AGRICULTURE, Washington, D.C., for Respondent. ON BRIEF: Stephen P. McCarron, McCARRON & DIESS, Washington, D.C., for Petitioner. Stephen M. Reilly, OFFICE OF GENERAL COUNSEL, UNITED STATES DEPARTMENT OF AGRICULTURE, Washington, D.C., for Respondent. _ OPINION _ JULIA SMITH GIBBONS, Circuit Judge. Petitioner H.C. MacClaren, Inc. (MacClaren), a wholesale produce broker, appeals a final order of the Secretary of Agriculture revoking its license pursuant...
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