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Hawaii Lawyer Search - Listings for Aloha Legal Services
Name: Aloha Legal Services
Address: 1088 Bishop St Apt 209 Honolulu, HI 96813
Phone Number: 808-531-8080
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Specialties:
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General Practice
Criminal Trial
Employment & Labor 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...
LAMPE v. WILLIAMSON FILED United States Court of Appeals 1000 Tenth Circuit JUN 3 2003 PATRICK FISHER Clerk PUBLISH UNITED STATES COURT OF APPEALS TENTH CIRCUIT In re: DONALD R. LAMPE and SHELIA L. LAMPE, Debtors. DONALD R. LAMPE and SHELIA L. LAMPE, Appellees, v. No. 02-3221 DARCY D. WILLIAMSON, Chapter 7 Trustee, Appellant, and IOLA BANK & TRUST CO. KANSAS BANKERS ASSOCIATION, Amicus Curiae. APPEAL FROM THE UNITED STATES BANKRUPTCY APPELLATE PANEL OF THE TENTH CIRCUIT (B.A.P. No. KS-01-007) Submitted on the briefs: Darcy D. Williamson, Trustee, Topeka, Kansas, for the Appellant. William E. Metcalf, Metcalf & Justus, Topeka, Kansas, for the Appellees. Anne L. Baker, Wright, Henson, Somers, Sebelius, Clark & Baker, LLP, Topeka, Kansas, filed an Amicus Curiae Brief on behalf of Kansas Bankers Association in Support of Appellant. Before LUCERO, BALDOCK, and O'BRIEN, Circuit Judges. BALDOCK, Circuit Judge.(1) Debtors Donald and Shelia Lampe are husband and wife farmers who filed for Chapter 7 bankruptcy. The Lampes each claimed as exempt from the bankruptcy estate $7500 worth of farm equipment as "tools of the trade" under the applicable Kansas exemption statute. The Trustee objected to Shelia Lampe's claim, arguing she did not have a sufficient ownership interest in the farm equipment to claim the exemption. The United States Bankruptcy Court for the District of Kansas agreed with the Trustee, and held Shelia Lampe could not claim the exemption. The Lampes appealed. The United States Bankruptcy Appellate Panel of the Tenth Circuit (BAP) reversed, holding Shelia Lampe was entitled to the "tools of the trade" exemption. The Trustee appeals, arguing Shelia Lampe does not have an ownership interest in the farm equipment. The Trustee (1) After examining the briefs and the appellate record, this panel has determined unanimously to honor the parties' request for a decision on the briefs without oral ar 1000 gument. See Fed. R. App. P. 34(f). The case therefore is...
GORMAN-BAKOS v CORNELL COOPERATIVE, U.S. 2nd Circuit Court of AppealsGORMAN-BAKOS v CORNELL COOPERATIVE UNITED STATES COURT OF APPEALS For the Second Circuit _ Spring Term, 2001 (Argued: March 14, 2001 Decided: June 04, 2001) Docket No. 00-9012, 00-9104 _ Lynn Gorman-Bakos and Rodney Bakos, Plaintiffs-Appellants-Cross-Appellees, -v.- Cornell Cooperative Extension of Schenectady County, Ellen Elliott, individually and as Executive Director of Cornell Cooperative Extension of Schenectady County, Angela Warner, individually and as agent, servant and employee of Cornell Cooperative Extension of Schenectady County, Mike Pierotti, individually and as President of Cornell Cooperative Extension of Schenectady County, Dorothy Foster, Bob Lindsay, Tim Manning, Marion Pierce, Jo Ann Rafilik, Steve Ras, Linda Rohmer, Sharon Sutton and Grace Underwood, individually and as directors of Cornell Cooperative Extension of Schenectady County, Defendants-Appellees-Cross-Appellants. _ Before: Sotomayor, Katzmann, Circuit Judges, and Chin, District Judge.* _ Plaintiffs-Appellants appeal from a judgment of the United States District Court for the Northern District of New York (Frederick J. Scullin, Jr., Chief Judge), granting defendants' motion for summary judgment because plaintiffs failed to offer sufficient proof of a causal connection between their allegedly constitutionally protected speech and their dismissal from defendants' 4-H program. Defendants-Cross-Appellants appeal the denial of their request for attorney's fees. The appeal is granted, and the judgment is vacated and remanded; the cross- appeal is denied as moot. _ L. John Van Norden, Schenectady, New York, for Plaintiffs-Appellants Lynn Gorman-Bakos and Rodney Bakos, Jeffrey T. Culkin, Gordon, Siegel, Mastro, Mullaney, Gordon & Galvin, P.C., Latham, New York, for Defendants-Appellees Cornell Cooperative Extension of Schenectady County, Ellen Elliott, individually and as Executive Director of Corne...
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