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North Carolina Lawyer Search - Listings for Bush & Powers Law Offices
Name: Bush & Powers Law Offices
Address: 821 East Blvd Charlotte, NC 28203
Phone Number: 704-347-0110
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Specialties:
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Adoption, Divorce & Family Law
Bankruptcy Business
Criminal Law Traffic Offenses
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Cases related to this attorney's specialties:
ISRAEL, DONALD v. US DEPT AGRICULTURE In the United States Court of Appeals For the Seventh Circuit No. 01-1910 Donald and Patsy Israel, Richard and Shirley Quinton, all d/b/a Israel and Quinton Farms, Plaintiffs-Appellants, v. United States Department of Agriculture, Farm Service Agency, Defendant-Appellee. Appeal from the United States District Court for the Western District of Wisconsin. No. 00 C 223-Barbara B. Crabb, Chief Judge. Argued October 23, 2001-Decided March 8, 2002 Before Harlington Wood, Jr., Cudahy, and Kanne Circuit Judges. Kanne, Circuit Judge. In 1989, plaintiffs restructured an existing loan with the Farm Service Agency ("FSA")/1 and signed a ten-year agreement as part of that restructuring. The agreement required plaintiffs to pay the FSA a percentage of appreciation that accrued to their property if certain triggering events transpired ("recapture"). In 1999, the FSA determined that expiration of the agreement was one of the triggering events and sought recapture. Plaintiffs sought administrative review of the FSA's determination and argued that only three events triggered recapture: full payment on the loan, cessation of farming, or transfer of the title of their property. The National Appeals Division of the Department of Agriculture found that the terms of the agreement allowed recapture at the expiration of the agreement. Plaintiffs appealed that decision to the Director of the National Appeals Division for the Department of Agriculture, who affirmed. Plaintiffs then sought judicial review of the agency's determinations and argued that they were arbitrary and capricious, contrary to law, and unsupported by substantial evidence. The district court affirmed, and plaintiffs appealed. We affirm. I. History A. Shared Appreciation Agreement Plaintiffs, Donald and Patsy Israel and Richard and Shirley Quinton, own a farming partnership called Israel and Quinton Farms. In the fall of 1989, plaintiffs were indebted to the FSA in the amount...
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...
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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