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Georgia Lawyer Search - Listings for Attorney at Law Bobby Adkins
Name: Attorney at Law Bobby Adkins
Address: Atlanta, GA 30303
Phone Number: 770-426-1417
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Specialties:
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Criminal Trial
Taxation Law
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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...
USCA6 Opinion 03a0292p.06 RECOMMENDED FOR FULL-TEXT PUBLICATION Pursuant to Sixth Circuit Rule 206 ELECTRONIC CITATION: 2003 FED App. 0292P (6th Cir.) File Name: 03a0292p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT _ Overton Distributors, Inc., Plaintiff-Appellee, v. Heritage Bank, Defendant-Appellant. No. 02-5261 Appeal from the United States District Court for the Middle District of Tennessee at Nashville. No. 00-00284—John T. Nixon, District Judge. Argued: July 29, 2003 Decided and Filed: August 15, 2003 Before: GILMAN and GIBBONS, Circuit Judges; JORDAN, Senior District Judge.(*) _ COUNSEL ARGUED: Richard L. Colbert, COLBERT & WINSTEAD, Nashville, Tennessee, for Appellant. Stephen P. McCarron, McCARRON & DIESS, Washington, D.C., for Appellee. ON BRIEF: Richard L. Colbert, W. Gregory Miller, J. Frank Rudy, Jr., COLBERT & WINSTEAD, Nashville, Tennessee, for Appellant. Stephen P. McCarron, McCARRON & DIESS, Washington, D.C., for Appellee. _ OPINION _ RONALD LEE GILMAN, Circuit Judge. Overton Distributors, Inc. supplied produce to Quality Foods of Tennessee, Inc. between 1993 and 2000. Quality went out of business in January of 2000, leaving an u...
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