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Hawaii Lawyer Search - Listings for Ranken Anthony L Attorney at Law
Name: Ranken Anthony L Attorney at Law
Address: Wailuku, HI 96793
Phone Number: 808-242-4387
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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...
REED, GORDON v. LANDSTAR LIGON INC. FILED United States Court of Appeals 1000 Tenth Circuit DEC 11 2002 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT KIRK REED and JENNIFER GORDON, Parents of Travis Reed, Deceased, Plaintiffs - Appellants, v. No. 01-7056 LANDSTAR LIGON INC., a corporation, JACK PIERCE TRUCKING CO., and DONALD LEE LAMBERTSON, Defendants - Appellees. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF OKLAHOMA (D.C. No. 00-CV-397-P) Edward J. Kionka (S. Daniel George, Sallisaw Oklahoma, and H. Ray Hodnett, Van Buren, Arkansas, with him on the briefs), Carbondale, Illinois, for Plaintiffs-Appellants. Joseph R. Farris (Jody R. Nathan with him on the brief), Feldman, Franden, Woodard & Farris, Tulsa, Oklahoma, for Defendants-Appellees. Before MURPHY, ANDERSON, and BALDOCK, Circuit Judges. BALDOCK, Circuit Judge. This is a negligence action brought in federal court under diversity jurisdiction. See 28 U.S.C. 1332. Plaintiffs' fifteen-year-old son, Travis Reed, was driving an all terrain vehicle on a rural road in Oklahoma when a truck driven by Defendant Lambertson struck and killed him. A jury returned a verdict for $500,000, and apportioned sixty percent fault to the truck driver and forty percent fault to Travis, resulting in an overall verdict for Plaintiffs for $300,000. Plaintiffs appeal only the jury's apportionment of fault, arguing the district court improperly instructed the jury that the all terrain vehicle was illegally on the road at the time of the accident. We have jurisdiction under 28 U.S.C. 1291. We affirm. I. In April 2000, Plaintiffs attended a family gathering in rural farm country in Oklahoma. Plaintiffs' son, Travis Reed, wanted to drive his grandfather's all terrain vehicle (ATV) to his aunt's home nearby. After receiving permission to take the ATV, Travis drove it down the driveway and onto the roadway. On the road, a hill prevented easy observation of oncoming traf...
RODRIGUEZ v. WHITING FARMS INC. FILED United States Court of Appeals 1000 Tenth Circuit FEB 10 2004 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT ELADIO RODRIGUEZ, individually; MARTIN GOMEZ, individually, Plaintiffs - Appellants, No. 02-1483 vs. WHITING FARMS, INC.; THOMAS WHITING, individually, Defendants - Appellees. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLORADO (D.C. No. 99-RB-2490 (CBS)) Patricia L. Medige, Colorado Legal Services, Denver, Colorado, for Plaintiffs - Appellants. Sam D. Starritt (and Michael C. Santo, on the brief), Dufford, Waldeck, Milburn & Krohn, L.L.P., Grand Junction, Colorado, for Defendants - Appellees. Before KELLY, HARTZ, Circuit Judges and CASSELL(1), District Judge. KELLY, Circuit Judge. (1) The Honorable Paul G. Cassell, United States District Judge for the District of Utah, sitting by designation. Plaintiffs-Appellants Eladio Rodriguez and Martin Gomez brought this suit against their former employer, Thomas Whiting and Whiting Farms, Inc. (hereinafter collectively referred to as "Whiting Farms"), claiming Whiting Farms failed to pay them overtime as required under the Fair Labor Standards Act (the "FLSA" or the "Act"). Whiting Farms argues it is exempt from paying Rodriguez and Gomez overtime under the FLSA agricultural exemption, which provides an exemption to the overtime wage requirements for "any employee employed in agriculture." 29 U.S.C. 213(b)(12). Rodriguez and Gomez filed a motion for summary judgment on the issue of whether they performed nonagricultural jobs and thus were entitled to overtime pay under the FLSA. Whiting Farms also moved for summary judgment on all issues. The district court determined Rodriguez and Gomez were engaged in agricultural work and therefore were not entitled to overtime under the agricultural exemption. The district court granted Whiting Farms's motion for summary judgment and awarded costs to Whiting Farms. We have jurisdi...
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