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Iowa Lawyer Search - Listings for Boehlert Jeffrey A Atty
Name: Boehlert Jeffrey A Atty
Address: 505 5th Ave Bsmt Des Moines, IA 50309
Phone Number: 515-283-2147
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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...
1000 United States Court of Appeals for the Federal Circuit 03-1002 ORLEANS INTERNATIONAL, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee. Alan Goggins, Barnes, Richardson & Colburn, of New York, New York, argued for plaintiff-appellant. Of counsel on the brief was Kevin J. Sullivan. Aimee Lee, Attorney, International Trade Field Office, Department of Justice, of New York, New York, argued for defendant-appellee. With her on the brief were David M. Cohen, Director, Civil Division, Commercial Litigation Branch, of Washington, DC; and John J. Mahon, Acting Attorney in Charge, International Trade Field Office. Of counsel on the brief was Yelena Slepak, Attorney, Office of Assistant Chief Counsel, U.S. Customs Service, of New York, New York. Appealed from: United States Court of International Trade Chief Judge Gregory W. Carman United States Court of Appeals for the Federal Circuit 03-1002 ORLEANS INTERNATIONAL, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee. _ DECIDED: July 11, 2003 _ Before MAYER, Chief Judge, MICHEL, and RADER, Circuit Judges. Opinion for the court filed by Circuit Judge MICHEL. Dissenting opinion filed by Chief Judge MAYER. MICHEL, Circuit Judge. Plaintiff-appellant Orleans International, Inc. ("Orleans") appeals the order of the United States Court of International Trade dismissing for lack of subject matter jurisdiction Orleans' challenge of the constitutionality of import assessments mandated by the Beef Promotion and Research Act of 1985 ("Beef Act"), 7 U.S.C. §§ 2901-2911 (2000). Orleans Int'l, Inc. v. United States, 206 F. Supp. 2d 1318 (Ct. Int'l Trade 2002). Because we hold that the Court of International Trade erred in holding that it did not have exclusive jurisdiction over this action pursuant to 28 U.S.C. § 1581(i)(2), we reverse and remand. BACKGROUND The Beef Act aims to "carry[] out a coo...
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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