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Indiana Lawyer Search - Listings for Hinkle Harlan H Atty
Name: Hinkle Harlan H Atty
Address: 35 W Marion St Danville, IN 46122
Phone Number: 317-745-5441
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Specialties:
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Business Corporation & Partnership Law
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Cases related to this attorney's specialties:
USCA6 Opinion 03a0319p.06 RECOMMENDED FOR FULL-TEXT PUBLICATION Pursuant to Sixth Circuit Rule 206 ELECTRONIC CITATION: 2003 FED App. 0319P (6th Cir.) File Name: 03a0319p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT _ H.C. MacClaren, Inc., Petitioner, v. United States Department of Agriculture, Respondent. No. 02-3006 On Appeal from an Order of the Secretary, United States Department of Agriculture. No. D-99-0012. Argued: June 11, 2003 Decided and Filed: September 4, 2003 Before: MOORE and GIBBONS, Circuit Judges; SCHWARZER, Senior District Judge.(*) _ COUNSEL ARGUED: Stephen P. McCarron, McCARRON & DIESS, Washington, D.C., for Petitioner. Stephen M. Reilly, OFFICE OF GENERAL COUNSEL, UNITED STATES DEPARTMENT OF AGRICULTURE, Washington, D.C., for Respondent. ON BRIEF: Stephen P. McCarron, McCARRON & DIESS, Washington, D.C., for Petitioner. Stephen M. Reilly, OFFICE OF GENERAL COUNSEL, UNITED STATES DEPARTMENT OF AGRICULTURE, Washington, D.C., for Respondent. _ OPINION _ JULIA SMITH GIBBONS, Circuit Judge. Petitioner H.C. MacClaren, Inc. (MacClaren), a wholesale produce broker, appeals a final order of the Secretary of Agriculture revoking its license pursuant...
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...
AHRENS v. FORD MOTOR COMPANY FILED United States Court of Appeals 1000 Tenth Circuit AUG 19 2003 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT ROSE MARY AHRENS, Administrator of the Estate of Lawrence P. Ahrens, Plaintiff - Appellant, v. No. 02-6284 FORD MOTOR COMPANY and NEW HOLLAND NORTH AMERICA, INC., Defendants - Appellees. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF OKLAHOMA (D.C. No. 01-CV-398-HE) John Gehlhausen, Lamar, Colorado, for Plaintiff-Appellant. Joseph Walters (Amy T. Kranenburg with him on the brief) of McAfee & Taft, P.C., Oklahoma City, Oklahoma, for Defendants-Appellees. Before SEYMOUR, McKAY and LUCERO, Circuit Judges. McKAY, Circuit Judge. In this diversity action, Appellant Rose Mary Ahrens brought suit against Appellees Ford Motor Company and New Holland North America, Inc., for the wrongful death of her husband, Lawrence P. Ahrens. In her complaint, Appellant alleged strict liability for a design defect, failure to warn of defects, and inadequate post-sale warnings. The district court, after reviewing the pleadings, affidavits, and depositions of expert and lay witnesses and other discovery, determined that the undisputed facts established that the tractor was not defective or unreasonably dangerous beyond the expectations of the ordinary consumer. Therefore, the district court granted Appellees' motion for summary judgment, and Appellant has appealed. The facts, construed in favor of Appellant for purposes of reviewing a grant of summary judgment, indicate that on October 11, 2000, Mr. Ahrens was driving a Ford Model 5000D tractor on a country road near Welch, Oklahoma, pulling a folded rake. An unidentified motorist crashed into the rake from behind, throwing Mr. Ahrens from the tractor. The tractor ran over Mr. Ahrens, crushing and killing him. The tractor was manufactured on July 23, 1967. The tractor was never equipped with a rollover protection system (ROPS), which i...
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