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Summary: 599 F. Supp. James W. Redmond, Marvin F. Heidman, Sioux City, Iowa, for Owens-Corning Fibreglass. Milton A. Katskee, Omaha, Neb., David F. McCann, Council Bluffs, Iowa, for Nicolet Industries. Co. v. Abraham, 375 F.2d 291, 295 (10th Cir.1967), punitive damages were allowed against a successor corporation when it was found that the successor took over the business and assumed the liabilities of the predecessor. In Thomas v. E.J. Korvette, Inc., 329 F. Supp. Finally, in Moran v. Johns-Manville Sal......read more.


Summary: 672 F. Supp. *1146 Postal Inspector Calvin Comfort initiated his investigation of Defendant Fletcher on May 8, 1986 as a result of defendant's name being included on a mailing list of a known child pornographer. On June 30, 1986, Inspector Comfort as Carl Long wrote to defendant, mentioning "Long's" twelve-year-old friend Andy, stating that defendant might like to write him in care of "Long." United States v. Shaw, 570 F.2d 770, 772 (8th Cir.1978). United States v. Lard, 734 F.2d 1290, 1293 (8th......read more.


Summary: 192 F. Supp. Thus, the taxes paid by the plaintiff to the Cuban government during the 1952 taxable year were as follows: 6% tax on the accrued dividends $2,656.50 2% export tax on the gross amount received from the liquidation $2,064.70 __________ Total taxes paid to the Cuban government $4,721.20 On his 1952 Federal income tax return, the plaintiff claimed a credit of $4,721.20 for foreign in......read more.


Summary: 332 F. Supp. 2d 1217 (2004) Harlan J. JACOBSEN, d/b/a Country Singles, Single Scene and Jacobsen Distribution, Plaintiff, v. DEPARTMENT OF TRANSPORTATION; State of Iowa; Steven F. McMenamin, Rest Area Administrator, in that capacity and as an individual; Will Zitterich, Office of Maintenance, DOT, in that capacity and as an individual; Thomas J. Vilsack, Governor of Iowa, in that capacity and as an individual; Mark Hunacek, as an individual, Defendants. CONCLUSION .....................................read more.


Summary: 540 F. Supp. In Division II of the motion, defendants seek attorneys' fees and costs from plaintiff's counsel to the extent that counsel is alleged to have "unreasonably and vexatiously" multiplied the proceedings in this case. 748, 762 (S.D.N.Y.1980) (Title VII action); Doe v. Mundy, 441 F. Supp.


Summary: 789 F. Supp. CONCLUSION ...........................................................1059 The parties in this "e-mail trespass" case assert that the critical question on the defendants' motion to dismiss a claim pursuant to the Stored Communications Act (SCA), 18 U.S.C. § 2701 et seq., is, who is the "provider" of "electronic communications services" capable of authorizing access to the company's e-mail server on which e-mails of an independent contractor were stored? The parties dispute whether ......read more.


Summary: 757 F. Supp. 2d 836 (2010) PSK, LLC d/b/a Overhead Door Company of Cedar Rapids and Iowa City, Plaintiff, v. Randy HICKLIN d/b/a A-1 American Garage Door Repair, Advanced Garage Door Repair, and/or Over Head AAA Garage Door Repair; and Danetta Hicklin, d/b/a A-1 American Garage Door Repair, Advanced Garage Door Repair, Over Head AAA Garage Door Repair, Affordable Overhead Garage Door Repair and American Certified Door Co., Defendants. FACTUAL BACKGROUND ................................................read more.


Summary: 191 F. Supp. 2d 1051 (2002) Douglas Edward HAHN, by and through his co-guardians, Judith BARTA and Barbara Axline, Plaintiffs, v. LINN COUNTY, IOWA, Lu Barron, Lumir Dostal, Jr. and James Houser, in their official capacities as members of the Linn County Board of Supervisors, and Discovery Living, Inc., Defendants. Whether FC is a valid means of communication for Mr. Hahn in particular........................................................1062 B. Attorneys' Fees.....................read more.


Summary: (2008) Alice McCABE and Christine Nelson, Plaintiffs, v. Michelle MAIS, Defendant. ANALYSIS .................................................................1030 A. Consistency of Plaintiff Nelson's Verdict .............................1030 B. Jury Deliberations ....................................................1034 C. Scheduling of Partial Retrial .........................................1035 D. Adequacy of Verdict ...................................................1036 V. CONCLU......read more.


Summary: 611 F. Supp. Defendant's offense level should be increased to offense level 12, pursuant to USSG § 2F1.1(b)(5) ....................................... 888 a. "Access device" ......................................................... 889 b. "Device-making equipment" ............................................... 889 c. "Means of identification" ............................................... 889 d. Application .....................................read more.




Summary: 483 F. Supp. B. Procedural Background On March 18, 2005, Parada filed an administrative complaint against GPI with the Iowa Civil Rights Commission, which *789 was cross-filed with the Equal Employment Opportunity Commission, alleging sex and marital status discrimination based on conduct by Bye, Wartnjes, and Holler, sex and marital status harassment based on conduct of Holler, Warntjes, and Herbst, and unequal pay as compared to Riecks, the night lead person. Bunda v. Potter, 369 F. Supp. 2d 1......read more.


Summary: 103 F. Supp. The Commissioner, in connection with the deficiency assessed, changed the plaintiff's basis for reporting for federal income tax purposes from a cash basis to an inventory or accrual basis. Section 41 of the Internal Revenue Code, 26 U.S.C.A. § 41, provides, in part, as follows: "The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed i......read more.


Summary: 467 F. Supp. *130 *131 John F. Gaston, William O. Gray, Keith Stapleton, Cedar Rapids, Iowa, Joel S. Wight, William J. Franklin, Washington, D. C., for plaintiff. This matter was tried to the court January 16-17, 1978 on defendant's (Atlas') counterclaim for contract reformation increasing the per pound price of uranium concentrate (U3O8 or yellowcake). On April 11, 1977, prior to the scheduled preliminary injunction hearing, Atlas counterclaimed stating that unforeseen factors had resulted in d......read more.


Summary: 186 F. Supp. 133 (1960) KINNEY-LINDSTROM FOUNDATION, INC., Plaintiff, v. UNITED STATES of America, Defendant. F. E. Van Alstine, U. S. Dist. The defendant has moved to dismiss the action on the ground that the complaint, as amended, on its face shows an assignment of a claim against the United States contrary to the provisions of the so-called Anti-assignment Statute, 31 U.S.C.A. § 203, and that, therefore, the plaintiff is lacking in capacity to maintain the action. It is an Iowa corporation or......read more.


Summary: 194 F. Supp. F. E. Van Alstine, U. S. Dist. Cody v. Ribicoff, 8 Cir., 1961, 289 F.2d 394; Foster v. Flemming, D.C.1960, 190 F. Supp. The legislative history of the concept of "material participation" was fully reviewed by this Court in the recent case of Foster v. Flemming, D.C. 1960, 190 F. Supp. The hearing examiner adequately summarized the written farm lease in effect between the plaintiff and Erick Koeppen as follows: "The farm lease * * * provides that the farm, except for one set of build......read more.


Summary: 145 F. Supp. Therefore, the court is presented with separate motions by the two defendants to dismiss this action for lack of personal jurisdiction over them and their joint motion to dismiss or transfer this action pursuant to the forum non conveniens doctrine. Genetic Implant Sys., Inc. v. Core-Vent Corp., 123 F.3d *1031 1455, 1457-58 (Fed.Cir.1997); Northrup King Co. v. Compania Productora Semillas Algodoneras Selectas, S.A., 51 F.3d 1383, 1387 (8th Cir.1995); Gould v. P.T. Krakatau Steel, 95......read more.


Summary: 305 F. Supp. 2d 1022 (2004) DOCTOR JOHN'S, INC., an Iowa Corporation, Plaintiff, v. CITY OF SIOUX CITY, Iowa, and Paul Eckert, in his official capacity as City Manager, Defendants. Sioux City zoning ordinances and amendments ................... 1028 a. Ordinances defining "adult entertainment businesses" prior to October 2003 .......................................... 1028 b. Ordinance amendments redefining "adult entertainment businesses" ........read more.


Summary: 611 F. Supp. The main fighting issue at Visser's sentencing hearing was whether or not he was entitled to the reduction of his base offense level to 6 under the "sporting and collecting" exception in U.S.S.G. § 2K2.1(b)(2), where he had pawned several of the firearms in his collection. In contrast, the prosecution argued that Visser cannot show that his purpose in possessing the firearms at issue was solely for lawful sporting purposes or collection, so that he is not entitled to the § 2K2.1(b)(......read more.


Summary: 496 F. Supp. 2d 1039, 1046 (N.D.Iowa 2005); Steck v. Francis, 365 F. Supp. 2d 951, 959-60 (N.D.Iowa 2005); Lorenzen v. GKN Armstrong Wheels, Inc., 345 F. Supp. 2d 981, 988 (N.D.Iowa 2004); see also Quick v. Donaldson Co., 90 F.3d 1372, 1376-77 (8th Cir.1996); Johnson v. Enron Corp., 906 F.2d 1234, 1237 (8th Cir.1990). 2d 265 (1986)); see also Rose-Maston v. NME Hosps., Inc., 133 F.3d 1104, 1107 (8th Cir.1998); Reed v. Woodruff County, Ark., 7 F.3d 808, 810 (8th Cir. United States v. Crane Co., 1......read more.