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Oregon Lawyer Search - Listings for Meaney Maryann
Name: Meaney Maryann
Address: 503 High St Oregon City, OR 97045
Phone Number: 503-650-9491
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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...
SIERRA CLUB v. SEABOARD FARMS, INC. FILED United States Court of Appeals 1000 Tenth Circuit OCT 28 2004 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT SIERRA CLUB, Plaintiff-Appellant, v. No. 03-6104 SEABOARD FARMS INC. and SEABOARD CORPORATION, Delaware corporations, and SHAWNEE FUNDING LIMITED PARTNERSHIP, a Delaware partnership, Defendants-Appellees. TYSON FOODS INC., Amicus Curiae. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF OKLAHOMA (D.C. NO. CIV-00-997-C) Barclay B. Rogers (Patrick Gallagher and David Bookbinder with him on the briefs), Sierra Club, San Francisco, CA, for Appellant. Ellen B. Steen (Richard E. Schwartz and Kirsten L. Nathanson with her on the brief), Crowell & Moring LLP, Washington, DC, for Appellee. Judith A. Villines, Stites & Harbison, PLLC, Frankfort, Kentucky, and Laura D. Keller, James W. Taylor, and W. Blaine Early, Stites & Harbison, PLLC, Lexington, Kentucky on the brief for Amicus Curiae. Before HENRY, BRISCOE, and HARTZ, Circuit Judges. HENRY, J., Sierra Club, Inc. appeals from the district court's grant of summary judgment to the defendants, Seaboard Farms Inc., Seaboard Corporation, and Shawnee Funding Limited Partnership (together, "Seaboard"), who own and operate a pig-farming operation in western Oklahoma. This case turns on the meaning of the word "facility" as used in the Comprehensive Environmental Response, Compensation, and Liability Act's section 103(a) ("CERCLA"), 42 U.S.C. 9603(a). CERCLA's Section 103(a) sets out various reporting requirements for the release of hazardous substances from a facility; here we focus on the ammonia emissions from Appellee's concentrated animal feeding operation located in western Oklahoma. CERCLA's statutory definition of this term is somewhat turbid, but, when read with other provisions nearby, is unambiguous. The district court found that the term "facility" should be narrowly construed so as to apply to each individ...
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...
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