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Colorado Lawyer Search - Listings for Rennich Michael S Atty
Name: Rennich Michael S Atty
Address: 813 Main St Louisville, CO 80027
Phone Number: 303-666-8867
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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...
SHAFFER LLOYD v VENEMAN, ANN, U.S. DC Circuit Court of AppealsSHAFFER LLOYD v VENEMAN, ANN 1000 United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued January 23, 2003 Decided April 22, 2003 No. 02-5009 Lloyd Shaffer, Appellant v. Ann M. Veneman, Secretary, United States Department of Agriculture, Appellee Appeal from the United States District Court for the District of Columbia (cv01729) Mona Lyons argued the cause and filed the briefs for appellant. Catherine Y. Hancock, Attorney, U.S. Department of Jus- tice, argued the cause for appellee. With her on the brief were David W. Ogden, Acting Assistant Attorney General at the time the brief was filed, Wilma A. Lewis, U.S. Attorney at the time the brief was filed, and Robert M. Loeb, Attorney, U.S. Department of Justice. Before: Ginsburg, Chief Judge, and Rogers and Tatel, Circuit Judges. Opinion for the court filed by Chief Judge Ginsburg. Ginsburg, Chief Judge: Lloyd Shaffer appeals the decision of the district court dismissing his case for want of jurisdic- tion. The district court held that Shaffer's claim, which was based upon a settlement agreement he made with the United States Department of Agriculture bringing to an end both his individual case and his participation in a class-action lawsuit against the USDA, was a contract claim in excess of $10,000, and was therefore, under the Tucker Act, 28 U.S.C. § 1491(a)(1), within the exclusive jurisdiction of the Court of Federal Claims. We affirm. I. Background Lloyd Shaffer is a Mississippi farmer who has received assistance from the USDA during much of the past thirty years. In 1997 he filed in the district court a race discrimina- tion claim against the USDA regarding loan applications he made in 1992 and 1997. Shaffer later joined as a named plaintiff in a class action lawsuit in the same court, covering essentially the same issues, Pigford et al. v. Glickman, Civil Action No. 97-1978 (D.D.C....
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....
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