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California Lawyer Search - Listings for Divorce Legal Services
Name: Divorce Legal Services
Address: Antioch, CA 94509
Phone Number: 925-753-1157
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Cases related to this attorney's specialties:
HILLSIDE DAIRY INC. et al. v. LYONS, SECRETARY, CALIFORNIA DEPARTMENT OF FOOD AND AGRICULTURE, et al. certiorari to the united states court of appeals for the ninth circuit No. 01-950. Argued April 22, 2003-Decided June 9, 2003* In most of the country, but not California, the minimum price paid to dairy farmers producing raw milk is regulated pursuant to federal marketing orders, which guarantee a uniform price for the producers, but through pooling mechanisms require the processors of different classes of dairy products to pay different prices. California has adopted a similar, although more complex, program to regulate the minimum prices paid by California processors to California producers. Three state statutes create California's milk marketing structure: 1935 and 1967 Acts establish milk pricing and pooling plans, while a 1947 Act governs the composition of milk products sold in the State. Under the state scheme, California processors of fluid milk pay a premium price (part of which goes into a price equalization pool) that is higher than the prices paid to producers. During the 1990's, it became profitable for some California processors to buy raw milk from out-of-state producers. In 1997, the California Department of Food and Agriculture amended its regulations to require contributions to the price equalization pool on some out-of-state purchases. Petitioners, out-of-state dairy farmers, brought these suits, alleging that the 1997 amendment unconstitutionally discriminates against them. Without reaching the merits, the District Court dismissed both cases. The Ninth Circuit affirmed, holding, inter alia, that a 1996 federal statute immunized California's milk pricing and pooling laws from Commerce Clause challenge, and that the individual petitioners' Privileges and Immunities Clause claims failed because the 1997 amendment did not, on its face, create classifications based on any individual's residency or citizenship. Held: 1. California's milk pric...
JAMES ISLAND v CITY OF CHARLESTON, U.S. 4th Circuit Court of AppealsJAMES ISLAND v CITY OF CHARLESTON PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT JAMES ISLAND PUBLIC SERVICE DISTRICT, Plaintiff-Appellee, v. CITY OF CHARLESTON, SOUTH CAROLINA, Defendant-Appellant, No. 00-1910 and ANDREW C. SMITH, treasurer of Charleston County, in his official capacity; TOWN OF FOLLY BEACH; PEGGY MOSELEY, auditor of Charleston County, in her official capacity; WILLIAM O. THOMAS, JR., Defendants. Appeal from the United States District Court for the District of South Carolina, at Charleston. Falcon B. Hawkins, Senior District Judge. (CA-96-3557-2-11) Argued: April 4, 2001 Decided: May 7, 2001 Before WILLIAMS, MICHAEL, and MOTZ, Circuit Judges. _ Affirmed by published opinion. Judge Motz wrote the opinion, in which Judge Williams and Judge Michael joined. _ COUNSEL ARGUED: William B. Regan, REGAN, CANTWELL & STENT, Charleston, South Carolina, for Appellant. Trent Marrs Kernodle, KERNODLE, TAYLOR & ROOT, Charleston, South Carolina, for Appellee. ON BRIEF: Frances I. Cantwell, Carl W. Stent, REGAN, CANTWELL & STENT, Charleston, South Carolina, for Appellant. _ OPINION DIANA GRIBBON MOTZ, Circuit Judge: The James Island Public Service District, which provides fire pro- tection services to rural areas in South Carolina, seeks protection under § 306(D) of the Consolidated Farm and Rural Development Act, 7 U.S.C. § 1926(b) (1994), against certain actions taken by the City of Charleston. The district court found the District entitled to this protection. We affirm. I. Congress enacted the Agricultural Act of 1961 in part to provide insured loans to sparsely populated rural communities for a variety of otherwise unaffordable services and improvements. See S. Rep. No. 566 (1961), reprinted in 1961 U.S.C.C.A.N. 2243, 2305-06. One por- tion of the Act, formerly known as the Farmers Home Administration Act (FmHA), but renam...
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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