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Washington Lawyer Search - Listings for Carpenter Michael S
Name: Carpenter Michael S
Address: Gig Harbor, WA 98329
Phone Number: 253-858-7308
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Specialties:
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Dui And Traffic Law
Juvenile Law
Criminal Trial
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Cases related to this attorney's specialties:
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT -* EARL C. MCDANIELS, Plaintiff-Appellant, v.No. 01-2086 UNITED STATES OF AMERICA, Defendant-Appellee. -* -* RANDOLPH F. LOVETT, Plaintiff-Appellant, v.No. 01-2087 UNITED STATES OF AMERICA, Defendant-Appellee. -* -* ALTON E. BROWN, JR., Plaintiff-Appellant, v.No. 01-2088 UNITED STATES OF AMERICA, Defendant-Appellee. -* Appeals from the United States District Court for the District of South Carolina, at Florence. C. Weston Houck, District Judge. (CA-00-1482-4-12, CA-00-2053-4-12, CA-00-2054-4-12) Argued: May 7, 2002 Decided: July 29, 2002 Before WILKINSON, Chief Judge, and NIEMEYER and LUTTIG, Circuit Judges. Affirmed by published opinion. Judge Niemeyer wrote the majority opinion, in which Chief Judge Wilkinson joined. Judge Luttig wrote a dissenting opinion. _ COUNSEL ARGUED: Keith Moss Babcock, LEWIS, BABCOCK & HAW- KINS, L.L.P., Columbia, South Carolina, for Appellants. John Berk- ley Grimball, II, Assistant United States Attorney, Columbia, South Carolina, for Appellee. ON BRIEF: James H. Renfrow, Jr., Dillon, South Carolina, for Appellants. J. Strom Thurmond, Jr., United States Attorney, Columbia, South Carolina, for Appellee. _ OPINION NIEMEYER, Circuit Judge: The Secretary of Agriculture denied the applications of farmers Earl McDaniels, Randolph Lovett, and Alton Brown for livestock disaster relief because each farmer's 1997 gross revenue exceeded $2.5 million, making him ineligible for assistance under applicable Department of Agriculture regulations. In this action, brought under the Administrative Procedure Act, the farmers challenge these regula- tions, contending that they are arbitrary and capricious because gross revenue is defined to include pass-through funds - in this case, sales of bailment tobacco - in which the farmers had no interest. The district court held that the applicable regulations were "reason- ab...
IN RE WILHELM ELSNER United States Court of Appeals for the Federal Circuit 1000 03-1569 (Serial No. 09/664,247) IN RE WILHELM ELSNER Julie W. Meder, Webb Ziesenheim Logsdon Orkin & Hanson, P.C., of Pittsburgh, Pennsylvania, argued for appellant. Russell D. Orkin for appellant. John M. Whealan, Solicitor, United States Patent and Trademark Office, of Arlington, Virginia, argued for appellee. With him on the brief were Stephen Walsh and Linda Moncys Isacson, Associate Solicitors. Appealed from: United States Patent and Trademark Office, Board of Patent Appeals and Interferences United States Court of Appeals for the Federal Circuit 03-1585 (Serial No. 09/267,559) IN RE KEITH W. ZARY Kenneth S. Klarquist, Klarquist Sparkman, LLP, of Portland, Oregon, argued for appellant. With him on the brief was Kevin M. Hayes. John M. Whealan, Solicitor, United States Patent and Trademark Office, of Arlington, Virginia, argued for the Director of the United States Patent and Trademark Office. With him on the brief were Stephen Walsh and Linda Moncys Isacson, Associate Solicitors. Patrick H. Ballew, Stratton Ballew PLLC, of Yakima, Washington, for amicus curiae Northwest Nursery Improvement Institute, Inc. Of counsel was Rex B. Stratton, of Seattle, Washington. Appealed from: United States Patent and Trademark Office Board of Patent Appeals and Interferences United States Court of Appeals for the Federal Circuit 03-1569 (Serial No. 09/664,247) IN RE WILHELM ELSNER - 03-1585 (Serial No. 09/267,559) IN RE KEITH ZARY _ DECIDED: August 16, 2004 _ Before LOURIE, CLEVENGER, and BRYSON, Circuit Judges. LOURIE, Circuit Judge. Wilhelm Elsner appeals from the decision of the United States Patent and Trademark Office ("PTO") Board of Patent Appeals and Interferences affirming the rejection of claim 1 of United States plant patent application 09/664,247 as anticip...
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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