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Oregon Lawyer Search - Listings for Carlson Gary M Law Firm of Gary Carlson
Name: Carlson Gary M Law Firm of Gary Carlson
Address: 4900 SW Griffith Dr Beaverton, OR 97005
Phone Number: 503-469-1229
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Specialties:
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Wills, Estates, Trusts & Probate Law
Adoption, Divorce & Family Law
Bankruptcy Law
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Cases related to this attorney's specialties:
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT -* EARL C. MCDANIELS, Plaintiff-Appellant, v.No. 01-2086 UNITED STATES OF AMERICA, Defendant-Appellee. -* -* RANDOLPH F. LOVETT, Plaintiff-Appellant, v.No. 01-2087 UNITED STATES OF AMERICA, Defendant-Appellee. -* -* ALTON E. BROWN, JR., Plaintiff-Appellant, v.No. 01-2088 UNITED STATES OF AMERICA, Defendant-Appellee. -* Appeals from the United States District Court for the District of South Carolina, at Florence. C. Weston Houck, District Judge. (CA-00-1482-4-12, CA-00-2053-4-12, CA-00-2054-4-12) Argued: May 7, 2002 Decided: July 29, 2002 Before WILKINSON, Chief Judge, and NIEMEYER and LUTTIG, Circuit Judges. Affirmed by published opinion. Judge Niemeyer wrote the majority opinion, in which Chief Judge Wilkinson joined. Judge Luttig wrote a dissenting opinion. _ COUNSEL ARGUED: Keith Moss Babcock, LEWIS, BABCOCK & HAW- KINS, L.L.P., Columbia, South Carolina, for Appellants. John Berk- ley Grimball, II, Assistant United States Attorney, Columbia, South Carolina, for Appellee. ON BRIEF: James H. Renfrow, Jr., Dillon, South Carolina, for Appellants. J. Strom Thurmond, Jr., United States Attorney, Columbia, South Carolina, for Appellee. _ OPINION NIEMEYER, Circuit Judge: The Secretary of Agriculture denied the applications of farmers Earl McDaniels, Randolph Lovett, and Alton Brown for livestock disaster relief because each farmer's 1997 gross revenue exceeded $2.5 million, making him ineligible for assistance under applicable Department of Agriculture regulations. In this action, brought under the Administrative Procedure Act, the farmers challenge these regula- tions, contending that they are arbitrary and capricious because gross revenue is defined to include pass-through funds - in this case, sales of bailment tobacco - in which the farmers had no interest. The district court held that the applicable regulations were "reason- ab...
COPELAND v. VENEMAN United States Court of Appeals for the Federal Circuit 03-1326 1000 BILL J. COPELAND, Appellant, v. Ann M. Veneman, SECRETARY OF AGRICULTURE, Appellee. Bill J. Copeland, of Banning,California, pro se. Michael N. O'Connell, Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, for appellee. With him on the brief were Peter D. Keisler, Assistant Attorney General; David M. Cohen, Director; and Harold D. Lester, Jr., Assistant Director. Appealed from: Department of Agriculture Board of Contract Appeals United States Court of Appeals for the Federal Circuit 03-1326 BILL J. COPELAND, Appellant, v. Ann M. Veneman, SECRETARY OF AGRICULTURE, Appellee. _ DECIDED: November 26, 2003 _ Before LOURIE, BRYSON, and DYK, Circuit Judges. DYK, Circuit Judge. This is an appeal from a Board of Contract Appeals decision denying appeals of default terminations on two contracts and denying other numerous discrete claims. BACKGROUND In September 1991, the appellant was awarded two construction contracts by the National Forest Service to construct and reconstruct trails in the San Bernadino National Forest. Contract No. 50-9JA9-1-1L039 ("the Trail Contract") was awarded in the amount of $112,900 with a completion date of May 21, 1992, and Contract No. 50-9JA9-1-1L026 ("the Comfort Station Contract") was awarded in the amount of $147,777 with a completion date of June 20, 1992. The appellant was to be paid a series of progress payments. These contracts incorporated provisions of the Davis Bacon Act ("DBA"), Pub. L. No. 107-217, 2002 U.S.C.C.A.N. (116 Stat.) 1062, 1150-1153 (2002), which sets wage and payment guidelines for contractors engaged in public works contracts with the federal government in excess of $2,000. During performance of these contracts in March of 1992, various employees complained of DBA wage violations on the Trail Contract. The Forest Serv...
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...
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