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Indiana Lawyer Search - Listings for Williams & Cain
Name: Williams & Cain
Address: 190 N Public Sq Angola, IN 46703
Phone Number: 260-624-3161
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Specialties:
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Business Corporation & Partnership Law
Criminal Trial
International & Foreign Law
Immigration Naturalization & Customs Law
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Cases related to this attorney's specialties:
JOHANNS, SECRETARY OF AGRICULTURE, et al. v. LIVESTOCK MARKETING ASSOCIATION et al. certiorari to the united states court of appeals for the eighth circuit No. 03-1164.Argued December 8, 2004-Decided May 23, 2005* The Beef Promotion and Research Act of 1985 (Beef Act) establishes a federal policy of promoting and marketing beef and beef products. The Secretary of Agriculture has implemented the Act through a Beef Promotion and Research Order (Order), which creates a Cattlemen's Beef Promotion and Research Board (Beef Board) and an Operating Committee, and imposes an assessment, or "checkoff," on all sales and importation of cattle. The assessment funds, among other things, beef promotional campaigns approved by the Operating Committee and the Secretary. Respondents, associations whose members pay the checkoff and individuals whose cattle are subject to the checkoff, challenged the program on First Amendment grounds, relying on United States v. United Foods, Inc., 533 U. S. 405, in which this Court invalidated a mandatory checkoff that funded mushroom advertising. The District Court found that the Beef Act and Order unconstitutionally compel respondents to subsidize speech to which they object. Affirming, the Eighth Circuit held that compelled funding of speech may violate the First Amendment even when it is the government's speech. Held: Because the beef checkoff funds the Government's own speech, it is not susceptible to a First Amendment compelled-subsidy challenge. Pp. 5-15. (a) This Court has sustained First Amendment challenges in "compelled-subsidy" cases, in which the government requires an individual to subsidize a private message he disagrees with. See Keller v. State Bar of Cal., 496 U. S. 1; Abood v. Detroit Bd. of Ed., 431 U. S. 209. Keller and Abood led the Court to sustain a compelled-subsidy challenge to an assessment whose only purpose was to fund mushroom advertising. United Foods, supra, at 413, 415-416. However, the speech in United Foods...
GORMAN-BAKOS v CORNELL COOPERATIVE, U.S. 2nd Circuit Court of AppealsGORMAN-BAKOS v CORNELL COOPERATIVE UNITED STATES COURT OF APPEALS For the Second Circuit _ Spring Term, 2001 (Argued: March 14, 2001 Decided: June 04, 2001) Docket No. 00-9012, 00-9104 _ Lynn Gorman-Bakos and Rodney Bakos, Plaintiffs-Appellants-Cross-Appellees, -v.- Cornell Cooperative Extension of Schenectady County, Ellen Elliott, individually and as Executive Director of Cornell Cooperative Extension of Schenectady County, Angela Warner, individually and as agent, servant and employee of Cornell Cooperative Extension of Schenectady County, Mike Pierotti, individually and as President of Cornell Cooperative Extension of Schenectady County, Dorothy Foster, Bob Lindsay, Tim Manning, Marion Pierce, Jo Ann Rafilik, Steve Ras, Linda Rohmer, Sharon Sutton and Grace Underwood, individually and as directors of Cornell Cooperative Extension of Schenectady County, Defendants-Appellees-Cross-Appellants. _ Before: Sotomayor, Katzmann, Circuit Judges, and Chin, District Judge.* _ Plaintiffs-Appellants appeal from a judgment of the United States District Court for the Northern District of New York (Frederick J. Scullin, Jr., Chief Judge), granting defendants' motion for summary judgment because plaintiffs failed to offer sufficient proof of a causal connection between their allegedly constitutionally protected speech and their dismissal from defendants' 4-H program. Defendants-Cross-Appellants appeal the denial of their request for attorney's fees. The appeal is granted, and the judgment is vacated and remanded; the cross- appeal is denied as moot. _ L. John Van Norden, Schenectady, New York, for Plaintiffs-Appellants Lynn Gorman-Bakos and Rodney Bakos, Jeffrey T. Culkin, Gordon, Siegel, Mastro, Mullaney, Gordon & Galvin, P.C., Latham, New York, for Defendants-Appellees Cornell Cooperative Extension of Schenectady County, Ellen Elliott, individually and as Executive Director of Corne...
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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