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Oregon Lawyer Search - Listings for Cary Wing & Edmunson P C
Name: Cary Wing & Edmunson P C
Address: Albany, OR 97321
Phone Number: 541-926-8336
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Specialties:
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Personal Injury & Property Damage Law
Workers Compensation, Employee Benefit & Labor Law
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Cases related to this attorney's specialties:
IN RE:STEVE ROBINSON v. USCA6 Opinion 01b0007p.06 ELECTRONIC CITATION: 2001 FED App. 0007P (6th Cir.) File Name: 01b0007p.06 BANKRUPTCY APPELLATE PANEL OF THE SIXTH CIRCUIT In re: STEVE D. ROBINSON, Debtor. STEVE D. ROBINSON, Appellant, v. No. 00-8088 CHAMPAIGN LANDMARK, INC., Appellee. Appeal from the United States Bankruptcy Court for the Southern District of Ohio, Eastern Division, at Columbus. No. 99-57410. Argued: June 13, 2001 Decided and Filed: August 21, 2001 Before: BROWN, MORGENSTERN-CLARREN, and RHODES, Bankruptcy Appellate Panel Judges. COUNSEL ARGUED: Grady L. Pettigrew, Jr., COX, STEIN & PETTIGREW, Columbus, Ohio, for Appellant. Ray A. Cox, COX & GINGER, Dayton, Ohio, for Appellee. ON BRIEF: Grady L. Pettigrew, Jr., COX, STEIN & PETTIGREW, Columbus, Ohio, for Appellant. Ray A. Cox, COX & GINGER, Dayton, Ohio, for Appellee. OPINION WILLIAM HOUSTON BROWN, Bankruptcy Appellate Panel Judge. The Debtor appeals the bankruptcy court's order overruling his objection to the claim of Champaign Landmark, Inc. For the following reasons, we AFFIRM the decision of the bankruptcy court. I. ISSUES ON APPEAL The issues on appeal are whether the bankruptcy court abused its discretion or erred when it decided that there were no grounds warranting revocation of the arbitration award and whether the bankruptcy court erred when it ruled that res judicata barred the Debtor's objection to Landmark's claim. As a part of these issues, there is a question of whether the bankruptcy court erred by denying the Debtor an opportunity to present evidence in support of his legal arguments. II. JURISDICTION AND STANDARD OF REVIEW The Bankruptcy Appellate Panel of the Sixth Circuit has jurisdiction over final orders of the bankruptcy courts of the Southern District of Ohio pursuant to 28 U.S.C. §§ 158(a) and (c). The bankruptcy court's order disposing of Landmark's claim is a final appealable order, because it "'ends the litigation on the me...
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT -* FRANCES BROADDUS CRUTCHFIELD; HENRY RUFFIN BROADDUS, Plaintiffs-Appellees, v. COUNTY OF HANOVER, VIRGINIA, Defendant-Appellant, and UNITED STATES ARMY CORPS OF ENGINEERS, Defendant.No. 02-1946 GREATER RICHMOND PARTNERSHIP, INCORPORATED; GREATER RICHMOND CHAMBER OF COMMERCE; HANOVER BUSINESS COUNCIL; LOCAL GOVERNMENT ATTORNEYS OF VIRGINIA, INCORPORATED; VIRGINIA ASSOCIATION OF COUNTIES; VIRGINIA ASSOCIATION OF MUNICIPAL WASTEWATER AGENCIES, INCORPORATED (VAMWA), Amici Supporting Appellant. -* -* FRANCES BROADDUS CRUTCHFIELD; HENRY RUFFIN BROADDUS, Plaintiffs-Appellees, v. UNITED STATES ARMY CORPS OF ENGINEERS, Defendant-Appellant, and COUNTY OF HANOVER, VIRGINIA, Defendant.No. 02-2153 GREATER RICHMOND PARTNERSHIP, INCORPORATED; GREATER RICHMOND CHAMBER OF COMMERCE; HANOVER BUSINESS COUNCIL; LOCAL GOVERNMENT ATTORNEYS OF VIRGINIA, INCORPORATED; VIRGINIA ASSOCIATION OF COUNTIES; VIRGINIA ASSOCIATION OF MUNICIPAL WASTEWATER AGENCIES, INCORPORATED (VAMWA), Amici Supporting Appellant. -* Appeals from the United States District Court for the Eastern District of Virginia, at Richmond. Robert E. Payne, District Judge. (CA-02-253-3) Argued: January 24, 2003 Decided: March 27, 2003 Before WILKINSON and MICHAEL, Circuit Judges, and James H. MICHAEL, Jr., Senior United District Judge for the Western District of Virginia, sitting by designation. _ 2 Reversed by published opinion. Judge Wilkinson wrote the opinion, in which Judge Michael and Senior Judge Michael joined. _ COUNSEL ARGUED: John Alan Bryson, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant Corps; William Gray Broaddus, MCGUIREWOODS, L.L.P., Richmond, Virginia, for Appellant County. William B. Ellis, ELLIS & THORP, P.L.L.C., Richmond, Virginia, for Appellees. ON BRIEF: Thomas L. Sanso- netti, Assistant Attorney General, Paul J. McNulty, United States Attorney, M....
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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