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New Hampshire Lawyer Search - Listings for Twomey Paul J Atty
Name: Twomey Paul J Atty
Address: 387 Dover Rd Chichester, NH 03258
Phone Number: 603-224-4220
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Specialties:
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Dui And Traffic Law
Criminal Trial
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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...
Ellsworth County Rural Water District No. 1 v CITY OF WILSON, KANSAS FILED United States Cour 1000 t of Appeals Tenth Circuit MAR 22 2001 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT RURAL WATER DISTRICT NO. 1, ELLSWORTH COUNTY, KANSAS, commonly known as Post Rock Rural Water District, also known as Ellsworth County Rural Water District No. 1, Nos. 98_3337, 98_3340, Plaintiff_Appellant and Cross_ Appellee, 99_3075 & 99_3084 v. CITY OF WILSON, KANSAS, Defendant_Appellee and Cross_ Appellant. APPEAL FROM UNITED STATES DISTRICT COURT FOR THE DISTRICT OF KANSAS (D.C. No. CV_96_1297_WEB) Victor S. Nelson, of Victor S. Nelson, P.A., Wichita, Kansas, for the appellant. Allen G. Glendenning, of Watkins, Calcara, Rondeau, Friedeman, Bleeker, Glendenning & McVay, Chtd, Great Bend, Kansas, for the appellee. Before HENRY, BRISCOE, Circuit Judges, and ALLEY, District Judge.(1) (1) The Honorable Wayne E. Alley, United States District Judge for the Western District of Oklahoma, sitting by designation. HENRY, Circuit Judge. Plaintiff Rural Water District No. 1, Ellsworth County, Kansas (commonly known as Post Rock Rural Water District) brought this case alleging that defendant City of Wilson, Kansas, (the City) violated 7 U.S.C. § 1926(b) by providing domestic water service to customers in Post Rock's service area. Post Rock sought declaratory and injunctive relief under 28 U.S.C. §§ 2201 and 2202. Post Rock appeals the district court's refusal to grant a permanent injunction preventing the City from providing domestic water service in Post Rock's service area. Post Rock also appeals the district court's refusal to award all of its attorney fees and expenses under 42 U.S.C. § 1988. The City cross_appeals the district court's decision to grant a contingent injunction concerning the City's provision of water service in the Purma Addition. The City further appeals the district court's award of partial attorney fees to Post Rock under § 1988. We exe...
LA FED LAND BNK v FARM CRDT ADMIN, U.S. DC Circuit Court of AppealsLA FED LAND BNK v 1000 FARM CRDT ADMIN United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued November 8, 2002 Decided July 29, 2003 No. 01-5366 Louisiana Federal Land Bank Association, FLCA, et al., Appellants v. Farm Credit Administration, et al., Appellees Appeal from the United States District Court for the District of Columbia (No. 00cv01582) Daniel Joseph argued the cause for appellants. With him on the briefs was Beth Hirschfelder Wilensky. C. Fairley Spillman entered an appearance. Edward Himmelfarb, Attorney, U.S. Department of Jus- tice, argued the cause for federal appellees. With him on the brief were Roscoe C. Howard, Jr., U.S. Attorney, and Robert S. Greenspan, Attorney, U.S. Department of Justice. Kathleen C. Kauffman argued the cause for appellee First South Farm Credit, ACA. With her on the brief were Nels J. Ackerson and L. Keith Parsons. Before: Ginsburg, Chief Judge, and Edwards and Garland, Circuit Judges. Opinion for the Court filed by Chief Judge Ginsburg. Ginsburg, Chief Judge: The Farm Credit Administration promulgated a rule eliminating geographical restrictions upon certain activities of lenders within the Farm Credit System, and thereby put them into competition with each other. The plaintiffs-appellants - lenders within the System - challenged the rule in district court, claiming it conflicted with the Farm Credit Act and with a 1992 Amendment thereto, and that the FCA promulgated the rule in violation of the procedural requirements of the Administrative Procedure Act. The dis- trict court, holding the FCA had complied with the proper procedures and the plaintiffs' statutory arguments were ei- ther without merit or had been forfeited, entered summary judgment for the FCA. We hold the Agency was required by the APA to address the plaintiffs' comment before promulgating the rule. For that reason we reverse the...
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