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South Carolina Lawyer Search - Listings for Stevens James P Jr Atty
Name: Stevens James P Jr Atty
Address: 3341 Broad St Loris, SC 29569
Phone Number: 843-756-7652
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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...
ARRIAGA v FL PACIFIC FARMS, U.S. 11th Circuit Court of AppealsARRIAGA 1000 v FL PACIFIC FARMS [PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT _ No. 01-16402 _ D. C. Docket No. 99-01760-CV-T-30 JORGE E. ARRIAGA, ROSALIO HARO-SANCHEZ, MOISES OCHOA-ROSALES, RAYMUNDO VASQUEZ, LUCIO BARTOLO-HUERTA, OSCAR BRAVO-MOYA, INOCENIO GERONIMO-MAGANA, ADOLFO GREGORIO, SANTIAGO JARAMILLA-GOMEZ, ALFONSO LUNA-MARTINEZ, JORGE NIETO-JASSO, DANIEL MOLINA-GREGORIO, GILBERTO PEREZ-FLORES, JOSE LUIS SOLIS-CAMACHO, JUAN FRANCISCO BALDERAS-SEPULVEDA, FRANCISCO SEPULVEDA, Plaintiffs-Appellants versus FLORIDA PACIFIC FARMS, L.L.C., SLEEPY CREEK FARMS, INC., Defendants-Appellees. _ Appeal from the United States District Court for the Middle District of Florida _ (September 11, 2002) Before DUBINA, BARKETT and KRAVITCH, Circuit Judges. KRAVITCH, Circuit Judge: The plaintiffs-appellants are migrant farm workers from Mexico (the "Farmworkers") employed by the defendants-appellees Florida Pacific Farms, L.L.C. and Sleepy Creek Farms, Inc. (the "Growers") during the 1998-1999 strawberry and raspberry seasons. The Farmworkers sued the Growers, alleging a failure by the Growers to comply with the minimum wage provisions of the Fair Labor Standards Act ("FLSA"), 29 U.S.C. §§ 203(m) & 206(a), and the terms of the work contracts. Specifically, the FLSA claim asserted that the Growers' failure to reimburse the Farmworkers' travel, visa, and recruitment costs at the end of the first workweek pushed their first week's wages below the minimum wage. The contract claim contended that the Growers violated the work contract by not reimbursing the Farmworkers for the cost of transportation to and from their home villages to the Mexican point of hire. The parties filed cross motions for summary judgment, which were based upon an agreed statement of undisputed facts. The district court granted the Growers' motion and de...
ROSE ACRE FARMS INC. v. U.S. United States Court of Appeals for the Federal Circuit &n 1000 bsp; 03-5103 ROSE ACRE FARMS, INC., Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant. Robert R. Clark, Sommer Barnard Ackerson, PC, of Indianapolis, Indiana, argued for plaintiff-appellee. Of counsel were Thomas A. Barnard, Michael D. Chambers and Geoffrey Slaughter. Sheryl L. Floyd, Senior Trial Counsel, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant. With her on the brief were Peter D. Keisler, Assistant Attorney General, David M. Cohen, Director, and Claudia Burke, Attorney. Of counsel on the brief was Margaret Breinholt, Attorney, United States Department of Agriculture, Office of General Counsel, of Washington, DC. Timothy J. Dowling, Community Rights Counsel, of Washington, DC, for amici curiae Center for Science in the Public Interest, et al. With him on the brief was Jason C. Rylander. Appealed from: United States Court of Federal Claims Senior Judge Bohdan A. Futey United States Court of Appeals for the Federal Circuit 03-5103 ROSE ACRE FARMS, INC., Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant. _ DECIDED: June 30, 2004 _ Before NEWMAN, MICHEL, and RADER, Circuit Judges. MICHEL, Circuit Judge. Rose Acre Farms, Inc. ("Rose Acre") filed the present action in the United States Court of Federal Claims in 1992, claiming that United States Department of Agriculture ("USDA") regulations that restricted egg sales from and imposed other requirements on farms that tested positive for the presence of salmonella bacteria effected a taking requiring compensation under the Fifth Amendment. The trial court held that Rose Acre was entitled to compensation for a taking of the eggs affected by the regulations, Rose Acre Farms, Inc. v. United States, 55 Fed. Cl. 643, 660 (2003), a...
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