alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
Electronically Filed Supreme Court SCWC-14-0000828 22-AUG-2016 09:47 AM

SCWC-14-0000828 IN THE SUPREME COURT OF THE STATE OF HAWAI ' I

COUNTY OF KAUA ' I, Respondent/Plaintiff-Appellee,

vs. HANALEI RIVER HOLDINGS LIMITED, a Cook Islands corporation; MICHAEL GUARD SHEEHAN; Petitioners/Defendants-Appellants, and PATRICIA WILCOX SHEEHAN, as Trustee of that certain unrecorded Revocable Trust Agreement of Patricia Wilcox Sheehan, dated December 21, 1994; PATRICIA WILCOX SHEEHAN; GAYLORD H. WILCOX; DANIEL H. CASE; GROVE FARM COMPANY, INC., a Hawai ' i corporation; HUGH W. KLEBAHN; DONN A. CARSWELL; PAMELA W. DOHRMAN; ROBERT D. MULLINS; WILLIAM D. PRATT; RANDOLPH G. MOORE; and the Heirs and/or Assigns of JOHN B. BROSSEAU, also known as JOHN BROSSEAU, JOHN B. BRASSEAU and J.B. BRASSEAU; Respondents/Defendants-Appellants.

CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS (CAAP-14-0000828; CIV. NO. 11-1-0098) ORDER ACCEPTING APPLICATION FOR WRIT OF CERTIORARI ( By: Recktenwald, C.J., Nakayama, McKenna, Pollack, and Wilson, JJ.) Petitioner/Defendant-Appellant’s Application for Writ of Certiorari filed on July 10, 2016, is hereby accepted and willbe scheduled for oral argument. The parties will be notified by the appellate clerk regarding scheduling. DATED: Honolulu, Hawai ' i, August 22, 2016. /s/ Mark E. Recktenwald /s/ Paula A. Nakayama /s/ Sabrina S. McKenna /s/ Richard W. Pollack /s/ Michael D. Wilson

2
## Breadcrumb

-  Home 
-  SBA District Offices 
-  Virginia 
-  Doing Business In The Virginia District 

# Doing business in the Virginia District

## Business requirements

SBA’s Business Guide lists the requirements needed to start, grow, and expand your business. Since laws and taxes vary by state, here’s what you need to do before starting your business in our area.

### Business name and registration

Register your business name with the county clerk where your business is located. If you are a corporation, you will also need to register with the Secretary of State.

### Business licensing and zoning

Licenses are typically administered by a variety of state and local departments. It is important to consider zoning regulations when choosing a site for your business. Contact the local business license office where you plan to locate your business.

### Taxes

Virginia Taxpayer Assistance Centers400 N. Eighth St.Richmond, VA 23219Phone: 804-916-8700

Virginia TaxP.O. Box 1115Richmond, VA 23218Phone: 804-367-8031

### Health and safety

Virginia Department of Labor & Industry600 E. Main St., Suite 207Richmond, VA 23219Phone: 804-371-2327

Virginia OSHA600 E. Main St., Suite 207Richmond, VA 23219Phone: 804-371-2327

## State small business profiles

Need information on the local business landscape? SBA's Office of Advocacy has the latest demographic and statistics on local small business economic activity.

##  Local assistance

          Find counselors        

## SBA lending in our area

-  Loan programs              Learn more about SBA's 7(a) loans, 504 loans, and microloans that you can use for your business.                  Find a loan 
-  Local lenders              Download a list of participating lenders in our area.                  Download lender list 
-  Lender Match              Describe your business needs and get matched with an SBA-backed lender in your area.                  Get matched with a lender 
-  Lending activity reports              View 7(a) and 504 lending activity reports from our district.                  View lending reports 

## Additional local resources

###         State and local governments      

                    -  Commonwealth of Virginia Website 
                    -  Virginia Employment Commission 

###         Community organizations      

                    -  Virginia is for Entrepreneurs: Investment Opportunities 
                    -  Virginia Asian Chamber of Commerce 

##           Download our guide to SBA resources        

Learn about the opportunities available for small businesses nationwide.

Download English version PDFDownload Spanish version PDF
0101

0109

0109

0110a

139

0109

0109

BH208

0105

0105

0105

0105

0105 0115

124

Old Highway 10

Creek

Camp

Road

Camp

Creek Ro

a

d

Creek Rd

Highland Rd

Cr

e

e

k

Road

BH127

0110a

0105

0110b

0109

0115

010101T

BH122a

010114

BH140

010100T

BH123

BH123

BH122

BH141b

BH141a

BH200

010116

BH122a

141c

010115

BH150

010112

131

010113a

BH121

010114

BH134a

BH138

0101

14

BH129

BH139

BH126

010111

BH123

BH149

010119

BH125

BH130

010114

010117

010119

146b

BH148

BH137

010114

128

BH125

0101 137

118

BH120

117a

132

BH143

0101

18

0110a

147

010117

133

148

151

BH146a

215

142

010116

120

BH123

122

010118

BH139

010113a

145 010115

209

BH134

135

144

123a

137a

BH174

010113b

136

0110b

180

BH209

121

181a

0105

010115

0110a

010115

0101

010113c

Camp Creek Rd

Fish Creek Road

Nissler-Melrose Road

Camp

Highland Rd

Highland Rd

Tucker

Old Highway 10

Soap Gulch Road

203163

FR447

Mountain Rd

BH161

BH160

BH203

BH164

FR447

Divide Creek Road

Highland Road Nissler-Melrose Road

Fleecer

152

263

263

154

156

BH159

263

BH152

266

259

264

154

260

261

BH15

BH155

268

262

267

BH153

265

152

Melrose

Divide

Humbug Spires

Trailhead

Dillon

Field Office

Beaverhead/Deerlodge

National Forest

Mount Haggin

Wildlife

Management Area

Humbug Spires

Primitive Area

Dillon

Field Office

Divide Creek

Area

To

To

Range 9 

West

Range 8 

West

36

1

Feeley

Hill

Tow

Tow

Beaverhead/

Deerlodge

National Forest Township 1 North Township 1 South

Range 9 West

Range 8 West

36 31

1 6

Mount

Humbug

Old Glory

Mountain

Township 1 South

Township 2 South

Range 9 West

Range 8 West 36 31

1 6

Range 8 

West

Range 7 

West

36

Pandora

Mountain
§ 367.1080 Account 108, Accumulated provision for depreciation of service company property. ( a ) This account must be credited with the following: ( 1 ) Amounts charged to account 403, Depreciation expense (§ 367.4030), or to clearing accounts for current depreciation expense for service company property.
( 2 ) Amounts charged to account 416, Costs and expenses of merchandising, jobbing, and contract work (§ 367.4160), or to clearing accounts for current depreciation expense.
( 3 ) Amounts of depreciation applicable to properties acquired. (*See* Service Company Property Instruction in § 367.53.)
( 4 ) Amounts of depreciation applicable to service company property donated to the service company.
( b ) The service company must maintain separate subaccounts for depreciation applicable to service company property.
( c ) At the time of retirement of depreciable service company property, this account must be charged with the book cost of the property retired and the cost of removal, and must be credited with the salvage value and any other amounts recovered, such as insurance.
( d ) The subsidiary records for this account must reflect the current credits and debits to this account in sufficient detail to show the following separately: ( 1 ) The amount of accrual for depreciation,
( 2 ) The book cost of property retired,
( 3 ) Cost of removal,
( 4 ) Salvage, and
( 5 ) Other items, including recoveries from insurance.
( e ) The service company is restricted in its use of the accumulated provision for depreciation to the purposes identified in paragraphs (a) through (d) of this section. It must not transfer any portion of this account to retained earnings or make any other use of the depreciation without authorization by the Commission.
###### Editorial Note on Part 0

#### Editorial Note:

Nomenclature changes to part 0 appear at 73 FR 73 FR 54947, Sept. 24, 2008.

#### § 0.65a Litigation involving Environmental Protection Agency.

With respect to any matter assigned to the Environment and Natural Resources Division in which the Environmental Protection Agency is a party, the Assistant Attorney General in charge of the Environment and Natural Resources Division, and such members of his staff as he may specifically designate in writing, are authorized to exercise the functions and responsibilities undertaken by the Attorney General in the Memorandum of Understanding between the Department of Justice and the Environmental Protection Agency (42 FR 48942), except that subpart Y of this part shall continue to govern as authority to compromise and close civil claims in such matters.

[Order No. 764-78, 43 FR 3115, Jan. 23, 1978]
<PAGE>

March 25, 1999

Royal Oak Mines Inc.
5501 Lakeview Drive
Kirkland, WA 98033
USA




Dear Sirs:

RE: FORM 10-K REPORT FOR THE YEAR ENDED DECEMBER 31, 1998

This letter is written to meet the requirements of Regulation S-K calling for a
letter from a registrant's independent accountants whenever there has been a
change in accounting principle or practice.

As of October 1, 1998, the Company changed its method of accounting for open pit
stripping costs to expensing as incurred.  Prior to this, stripping costs were
deferred when the ratio of waste tons mined exceeded the estimated life of mine
strip ratio and were charged to income during periods when waste tons mined were
below the life of mine strip ratio.  According to the management of the Company,
this change was made in order for the new method to be more reflective of cash
operating requirements.

A complete coordinated set of financial and reporting standards for determining
the preferability of accounting principles among acceptable alternative
principles has not been established by the accounting profession.  Thus, we
cannot make an objective determination of whether the change in accounting
described in the preceding paragraph is to a preferable method.  However, we
have reviewed the pertinent factors, including those related to financial
reporting, in this particular case on a subjective basis, and our opinion stated
below is based on our determination made in this manner.

We are of the opinion that the Company's change in method of accounting is to an
acceptable alternative method of accounting, which, based upon the reasons
stated for the change and our discussions with you, is also preferable under the
circumstances in this particular case.  In arriving at this opinion, we have
relied on the business judgment and business planning of your management.

Yours very truly,
### SUBCHAPTER CXLV—NUMUNAA NOBE NATIONAL CONSERVATION AREA
### SUBCHAPTER V—RESEARCH AND DEVELOPMENT
#### The People of the State of New York, Respondent, v Mary Anne Voorhees, Also Known as Leather, Appellant.

[823 NYS2d 751]

Motion for writ of error coram nobis denied. Present—Scudder, J.E, Gorski, Smith and Green, JJ.
11TH COURT OF APPEALS

EASTLAND, TEXAS

JUDGMENT

Duane Eric West, * From the 39th District Court

of Haskell County,

Trial Court No. 6709.

Vs. No. 11-13-00298-CR * October 30, 2015

The State of Texas, * Memorandum Opinion by Bailey, J.

(Panel consists of: Wright, C.J.,

Willson, J., and Bailey, J.)

This court has inspected the record in this cause and concludes that there 

is no error in the judgment below. Therefore, in accordance with this court’s 

opinion, the judgment of the trial court is in all things affirmed.
###### Editorial Note on Part 0

#### Editorial Note:

Nomenclature changes to part 0 appear at 73 FR 73 FR 54947, Sept. 24, 2008.

#### § 0.162 Offers which may be rejected by Assistant Attorneys General.

Each Assistant Attorney General is authorized, with respect to matters assigned to his division or office, to reject offers in compromise of any claims in behalf of the United States, or, in compromises or administrative actions to settle, against the United States, except in those cases which come under § 0.160(d)(2).

[Order No. 423-69, 34 FR 20388, Dec. 31, 1969, as amended by Order No. 445-70, 35 FR 19397, Dec. 23, 1970; Order No. 960-81, 46 FR 52352, Oct. 27, 1981; AG Order No. 3532-2015, 80 FR 30618, May 29, 2015]
Michigan Supreme Court

Lansing, Michigan

Robert P. Young, Jr.

, Chief Justice

Michael F. Cavanagh

Stephen J. Markman

Mary Beth Kelly

Brian K. Zahra

Bridget M. McCormack

David F. Viviano

, Justices

I, Corbin R. Davis, Clerk of the Michigan Supreme Court, certify that the

foregoing is a true and complete copy of the order entered at the direction of the Court.

_________________________________________ Clerk March 20, 2013

s0313 

# Order

March 20, 2013

144806

JACQUELYN ROBBINS,

Plaintiff

- Appellee,

v SC: 144806

COA: 300842

Oakland CC: 2009

- 106178

- NO

VILLAGE CREST CONDOMINIUM

ASSOCIATION,

Defendant

- Appellant.

_________________________________________/

On order of the Court, the application for leave to appeal the February 7, 2012

judgment of the Court of Appeals is considered and, pursuant to MCR 7.302(H)(1), in

lieu of granting leave to appeal, we VACATE the judgment of the Court of Appeals and

we REMAND this case to the Court of Appeals for reconsideration in light of Hoffner v

Lanctoe , 492 Mich 450 (2012)

.
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM JALATE, LTD.
BALANCE SHEET AS OF DECEMBER 31, 1997 AND STATEMENT OF OPERATIONS FOR THE YEAR
ENDED DECEMBER 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
STATEMENTS FILED IN JALATE, LTD.'S ANNUAL REPORT FILED ON FORM 10-K FOR THE YEAR
ENDED DECEMBER 31, 1997.
</LEGEND>
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                             170
<SECURITIES>                                         0
<RECEIVABLES>                                      443
<ALLOWANCES>                                       324
<INVENTORY>                                      4,812
<CURRENT-ASSETS>                                 5,302
<PP&E>                                           2,327
<DEPRECIATION>                                   1,366
<TOTAL-ASSETS>                                   6,893
<CURRENT-LIABILITIES>                            6,071
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         5,311
<OTHER-SE>                                     (4,489)
<TOTAL-LIABILITY-AND-EQUITY>                     6,893
<SALES>                                         51,216
<TOTAL-REVENUES>                                51,216
<CGS>                                           40,629
<TOTAL-COSTS>                                   40,629
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   108
<INTEREST-EXPENSE>                                 785
<INCOME-PRETAX>                                (4,542)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (4,542)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (4,542)
<EPS-PRIMARY>                                   (1.33)<F1>
<EPS-DILUTED>                                   (1.33)<F1>
<FN>
<F1>EPS amounts reflect FAS 128 computations.
</FN>


</TABLE>
* Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion

should not be published and is not precedent except under the limited

circumstances set forth in 5TH CIR. R. 47.5.4.

IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 06-60958

Summary Calendar

MARCUS B GORDON, SR

Plaintiff-Appellant

v.

M PETTIFORD, Warden, also known as Unknown Pettiford; UNKNOWN

MITCHELL, Assistant Warden; UNKNOWN JACKSON, ISM Supervisor;

UNKNOWN NASH; UNKNOWN SMITH; UNKNOWN FRAIZER; UNKNOWN

WILLIAMS; JOHN DOES, and Unknown Staff Defendants 

Defendants-Appellees

Appeal from the United States District Court

for the Southern District of Mississippi

USDC No. 5:03-CV-509

Before WIENER, GARZA, and BENAVIDES, Circuit Judges.

PER CURIAM:*

Marcus B. Gordon, Sr., now former federal prisoner # 10255-035, filed a

complaint againstthe assistant warden and others at his prison unit wherein he

alleged that the defendants violated his civil rights by retaliating against him

after he failed to drop a formal complaint he had filed against them. Gordon

sought both monetary damages and injunctive relief. The magistrate judge

United States Court of Appeals

Fifth Circuit

F I L E D

March 28, 2008

Charles R. Fulbruge III

Clerk
No. 06-60958

2

determined that Gordon’s complaint should be liberally construed as a complaint

pursuant to Bivens v. Six Unknown Named Agents of Fed. Bureau of Narcotics,

403 U.S. 388 (1971). 

Gordon argues that the district court erred in granting the defendants’

motion to dismiss the complaint without prejudice for failure to exhaust

administrative remedies under 42 U.S.C. § 1997e(a). He argues that his lack of

financial resources rendered administrative remedies “unavailable” to him. 

This court reviews de novo a dismissal under § 1997e of a civil rights

complaint when the dismissal is for failure to exhaust administrative remedies.

Days v. Johnson, 322 F.3d 863, 865 (5th Cir. 2003), overruled by implication on

other grounds by Jones v. Bock, 127 S. Ct. 910, 920-21 (2007) . Exhaustion is

mandatory, and since § 1997e was amended, this court has “taken a strict

approach to the exhaustion requirement.” Id. at 866. Courts may no longer

read a “futility” exception into the exhaustion requirement. Booth v. Churner,

532 U.S. 731, 739-41 & n.6 (2001). 

Gordon has not established that the magistrate judge erred in concluding

that he had the financial resources to complete the exhaustion requirement. 

Contrary to his assertion otherwise, the Bureau of Prisons did not “eliminate”

Gordon’s appeal and further administrative remedy was available. Gordon has

not shown that the district court erred by dismissing his complaint without

prejudice for failure to exhaust administrative remedies. Accordingly, the

judgment of the district court is AFFIRMED.
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of Agriculture

###### Forest Service

# AGENCY:

Forest Service, USDA.

# ACTION:

Notice of meeting.

# SUMMARY:

The North Mt. Baker-Snoqualmie (MBS) Resource Advisory Committee (RAC) will meet in Sedro Woolley, Washington on April 13, 2011. The committee is meeting to review and rank 2012 Title II RAC proposals.

# DATES:

The meeting will be held on Thursday, April 13, 2011 from 8 a.m. to 4 p.m.

# ADDRESSES:

The meeting will be held at the Mt. Baker Ranger District office located at 810 State Route 20, Sedro Woolley, Washington 98284.

# FOR FURTHER INFORMATION CONTACT:

                        Jon Vanderheyden, District Ranger, Mt. Baker Ranger District, phone (360) 854-2601, e-mail                         *jvanderheyden@fs.fed.us.*                         Individuals who use telecommunication devices for the deaf (TDD) may call the Federal Information Relay Service (FIRS) at 1-800-877-8339 between 8 a.m. and 8 p.m., Eastern Standard Time, Monday through Friday.                    

# SUPPLEMENTARY INFORMATION:

                    The meeting is open to the public. More information will be posted on the Mt. Baker-Snoqualmie National Forest Web site at                     *http://www.fs.fed.us/​r6/​mbs/​projects/​rac.shtml.*

                    Comments may be sent via e-mail to                     *jvanderheyden@fs.fed.us*                     or via facsimile to (360) 856-1934. All comments, including names and addresses when provided, are placed in the record and are available for public inspection and copying. The public may inspect comments received at the Mt. Baker Ranger District office at 810 State Route 20, Sedro-Woolley, Washington, during regular office hours (Monday through Friday 8 a.m.-4:30 p.m.).                

Dated: March 4, 2011.

Y. Robert Iwamoto,

Forest Supervisor.

[FR Doc. 2011-5638 Filed 3-10-11; 8:45 am]

BILLING CODE 3410-11-P
Exhibit 32




Certification Accompanying Periodic Report Pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350)




The undersigned, Eric Claus, President
and Chief Executive Officer of The Great Atlantic & Pacific Tea Company, Inc. (Company), and Brenda M. Galgano, Senior Vice President,
Chief Financial Officer of the Company, each hereby certifies that (1) the Annual Report of the Company on Form 10-K for the period ended February 28,
2009 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and (2) the information contained in the
Report fairly presents, in all material respects, the financial condition and the results of operations of the Company.


|Dated: May 12,
2009 |  |  |  | /s/ Eric
Claus Eric Claus President and Chief Executive Officer                        |  |  |  | 
|------------------- |  |  |  | -------------------------------------------------------------------------------------- |  |  |  | 
|                   
|Dated: May 12,
2009 |  |  |  | /s/ Brenda M.
Galgano Brenda M. Galgano Senior Vice President, Chief Financial Officer |  |  |  | 

---