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New Hampshire Lawyer Search - Listings for Scotch Barry M
Name: Scotch Barry M
Address: 116 Lowell St Manchester, NH 03104
Phone Number: 603-668-7272
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Specialties:
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Real Estate Law
Employment & Labor Law
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Cases related to this attorney's specialties:
USA v. MYERS FILED United States Court of Appeals 1000 Tenth Circuit MAR 29 2004 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT IN RE WESLEY ALLEN MYERS and SONJA DIANE MYERS, Debtors. _ UNITED STATES OF AMERICA, on behalf of the Department of Agriculture Farm Service Agency, Appellant, v. No. 02-2350 WESLEY ALLEN MYERS, SONJA DIANE MYERS, and RONALD E. HOLMES, Trustee, Appellees. ON APPEAL FROM THE UNITED STATES BANKRUPTCY APPELLATE PANEL OF THE TENTH CIRCUIT (B.A.P. No. NM-02-035) (284 B.R. 478) Edward Himmelfarb, Appellate Staff Civil Division, Department of Justice (Robert D. McCallum, Jr., Assistant Attorney General, Washington, D.C., David C. Iglesias, United States Attorney, Albuquerque, N.M., and William Kanter, Appellate Staff Civil Division, Department of Justice, Washington, D.C., with him on the briefs), Washington, D.C., for Appellant. George M. Moore, George M. Moore & Associates, Albuquerque, N.M., for Appellees. Before LUCERO, BALDOCK, and TYMKOVICH, Circuit Judges. BALDOCK, Circuit Judge. In March 2000, Wesley Allen Myers and Sonja Diane Myers (Debtors) filed a Chapter 12 bankruptcy petition in the United States Bankruptcy Court. The Farm Service Agency (FSA), an agency within the United States Department of Agriculture, filed a motion for relief from the automatic stay to setoff government program payments owed to Debtors. The bankruptcy court denied the FSA's motion, holding administrative regulations prohibited setoff. On appeal, the Bankruptcy Appellate Panel (BAP) affirmed on alternative grounds, focusing on 553 of the Bankruptcy Code. In re Myers, 284 B.R. 478 (B.A.P. 10th Cir. 2002). Section 553 provides in relevant part: [T]his title does not affect any right of a creditor to offset a mutual debt owing by such creditor to the debtor that arose before the commencement of the case under this title against a claim of such creditor against the debtor that arose before the commencement of the case[.] 11 U...
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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