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Washington Lawyer Search - Listings for Raekes John Atty
Name: Raekes John Atty
Address: 6725 W Clearwater Ave Kennewick, WA 99336
Phone Number: 509-783-6154
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Cases related to this attorney's specialties:
HERSHEY FOODS CORP v AGRI, U.S. DC Circuit Court of AppealsHERSHEY FOODS CORP v AGRI United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued April 18, 2002 Decided June 18, 2002 No. 01-5169 Hershey Foods Corporation, Appellant v. Department of Agriculture, Appellee Appeal from the United States District Court for the District of Columbia (99cv02138) Andrew G. McBride argued the cause for appellant. With him on the briefs was Eve J. Klindera. Robert M. Reese entered an appearance. Douglas N. Letter, Litigation Counsel, U.S. Department of Justice, argued the cause for appellee. With him on the brief was Roscoe C. Howard, Jr., U.S. Attorney. Before: Sentelle, Randolph and Garland, Circuit Judges. Opinion for the Court filed by Circuit Judge Randolph. Randolph, Circuit Judge: Hershey Foods Corporation ap- peals the dismissal of its complaint seeking to vacate a portion of the Department of Agriculture's regulation estab- lishing pricing classifications of milk used in the manufacture of milk chocolate. The district court dismissed the complaint on the ground that legislation converted the regulation into a statute, not subject to judicial review under the Administra- tive Procedure Act. Although we disagree with the district court in this respect, we hold that dismissal was proper because Hershey failed to exhaust its administrative reme- dies. I. The Agricultural Marketing Agreement Act of 1937 ("AMAA"), empowered the Secretary of Agriculture to regu- late the sale of milk by geographic region. See 7 U.S.C. § 608c(5). Over the years, the Secretary issued many milk marketing orders, applying to different geographic regions and classifying milk according to the "form in which or the purpose for which it is used." 7 U.S.C. § 608c(5)(A). By 1998, there were thirty-one milk marketing orders in effect. See Milk in the New England and Other Marketing Areas: Proposed Rule and Opportun...
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...
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...
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