alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 123.39

 123.30

 123.57

 123.16

 123.71

 123.32

 122.30

 121.66

 122.54

 121.12

 122.33

 121.93

 123.13

 123.26

 122.65

 122.54

 121.87

 122.77

 121.91

 121.91

 122.43

 122.94

 122.40

 122.91

 123.55

 123.11

 122.27

 122.76

 122.85

 122.81

 123.14

 7,974

 7,932

 8,059

 7,866

 8,125

 7,941

 7,476

 7,198

 7,584

 6,971

 7,490

 7,312

 7,852

 7,913

 7,634

 7,584

 7,286

 7,688

 7,303

 7,303

 7,535

 7,764

 7,521

 7,751

 8,050

 7,843

 7,463

 7,683

 7,724

 7,706

 7,857

STORAGE

+169

-42

+127

-193

+259

-184

-465

-278

+386

-613

+519

-178

+540

+61

-279

-50

-298

+402

-385

+0

+232

+229

-243

+230

+299

-207

-380

+220

+41

-18

+151

CHANGE

7,661

7,414

6,361

5,486

5,174

4,964

4,810

4,912

5,191

4,689

5,297

5,474

7,785

7,660

7,458

7,548

7,414

7,748

7,363

7,492

7,564

7,458

7,584

8,100

8,382

8,025

7,814

8,136

8,511

10,128

11,019

INFLOW

 2,526

 2,427

 3,478

 4,957

 4,937

 4,957

 4,957

 4,966

 4,906

 4,905

 4,938

 4,843

 4,970

 5,034

 5,038

 5,028

 5,020

 5,033

 5,037

 5,015

 4,946

 4,838

 5,077

 5,089

 5,063

 5,091

 4,997

 5,037

 5,066

 5,293

 5,280

POWER

 4,962

 4,909

 2,718

 522

 0

 0

 0

 0

 0

 0

 0

 619

 2,437

 2,489

 2,455

 2,438

 2,442

 2,414

 2,420

 2,378

 2,408

 2,413

 2,535

 2,798

 3,071

 2,942

 2,912

 2,892

 3,328

 4,748

 5,564

SPILL

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

HATCHERY

 1

 2

 1

 1

 1

 0

 2

 1

 1

 1

 0

 1

 1

 1

 1

 2

 1

 1

 3

 2

 0

 3

 2

 2

 2

 1

 2

 1

 1

 1

 4

C.F.S.

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

MARCH 2006 LAKE NATOMA DAILY OPERATIONS RUN DATE: July 25, 2006

IN LAKE

EVAP

C.F.S.

COMPUTED*

ACRE-FEET

RELEASE - C.F.S.

TOTALS +52 220,622 148,749 68,814 1,860 43

ACRE-FEET +52 437,604 295,044 136,493 3,689 85

COMMENTS:

* COMPUTED INFLOW IS THE SUM OF CHANGE IN STORAGE, RELEASES AND EVAPORATION.

SUMMARY

RELEASES (ACRE-FEET)

POWER 295,044

SPILL 136,493

FOLSOM SOUTH CANAL

HATCHERY

 2,237

 3,689

 7,805

FOLSOM

SOUTH 

 27

 37

 40

 43

 45

 40

 25

 25

 29

 32

 37

 41

 45

 45

 45

 45

 41

 37

 37

 37

 33

 29

 33

 35

 35

 35

 35

 35

 35

 35

 35

 1,128

 2,237

(1)

(1) INCHES OF EVAPORATION TAKEN FROM FOLSOM PAN.

RELEASES (ACRE-FEET) 

TOTAL 437,463

Table 12
No. 20637.

#### Ben J. Blackburn *v.*Howard G. Skinner, et al.

(396 P.2d 968)

Decided November 30, 1964.

Paul Snyder, for plaintiff in error.

Philip J. Carosell, for defendants in error.

*In Department.*

Opinion by

Mr. Justice Pringle.

Plaintiff in error, hereinafter designated as Blackburn, brought an action in the district court in which he asked the trial court to determine his rights under *42a contract, and in a second claim for relief alleged that the defendants in error, Howard G. Skinner and Ruth Skinner, had converted certain personal property of his to their own use without right or jusification.

On November 27, 1962, the trial court dismissed the plaintiff’s first claim for relief and denied a motion to dismiss plaintiff’s second claim for relief. Blackburn brought writ of error here, seeking reversal of the trial court’s ruling dismissing his first claim for relief. No judgment has been entered in the trial court with respect to the second claim for relief.

Rule 54 (b), R.C.P. Colo., specifically provides that where multiple claims are involved and less than all of them are decided, in order to effect a final judgment or final disposition [reviewable by this Court] of the matters decided, the trial court must expressly determine that there is no just reason for delay and must expressly direct the entry of a judgment with respect to those claims which are decided. Counsel for plaintiff in error admits in oral argument, and the record supports his admission, that the express language required by Rule 54 does not appear in the order of judgment of the court dismissing the first claim for relief. The writ of error must, therefore, be dismissed. *Broadway Roofing and Supply, Inc., v. District Court,*140 Colo. 154, 342 P.2d 1022; *Fidelity and Deposit Co. of Maryland v. May,*142 Colo. 195, 350 P.2d 343.

Mr. Justice Moore and Mr. Justice Day *concur.*
**EXHIBIT 23**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to theincorporation by reference in the Registration Statements (Form S-8 No. 33-29288, 33-29290, 33-82258, 33-82260, 333-111263, 333-111264, 333-117066, 333-136945, and 333-154777 pertaining to various employee stock incentive plans and Form S-3No. 333-145615) and in the related prospectuses of our reports dated March 17, 2011 with respect to the consolidated financial statements and schedule of X-Rite, Incorporated and subsidiaries and the effectiveness of internal control overfinancial reporting of X-Rite, Incorporated and subsidiaries, included in this Annual Report (Form 10-K) for the fiscal year ended January 1, 2011. 

/s/    Ernst & Young LLP 

Grand Rapids, Michigan 

March 17, 2011
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 220.72

 219.00

 220.60

 219.80

 219.59

 219.69

 221.22

 221.77

 218.95

 221.96

 220.99

 220.70

 221.50

 221.07

 221.10

 220.11

 220.91

 220.74

 220.77

 219.62

 220.69

 221.15

 220.14

 220.31

 219.64

 218.81

 219.17

 219.60

 220.00

 219.30

 219.50

 45,027

 40,584

 44,714

 42,635

 42,093

 42,351

 46,337

 47,782

 40,457

 48,282

 45,734

 44,975

 47,073

 45,944

 46,023

 43,437

 45,525

 45,080

 45,158

 42,170

 44,949

 46,154

 43,515

 43,957

 42,222

 40,103

 41,017

 42,119

 43,152

 41,349

 41,862

STORAGE

+496

-4,443

+4,130

-2,079

-542

+258

+3,986

+1,445

-7,325

+7,825

-2,548

-759

+2,098

-1,129

+79

-2,586

+2,088

-445

+78

-2,988

+2,779

+1,205

-2,639

+442

-1,735

-2,119

+914

+1,102

+1,033

-1,803

+513

CHANGE

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

195

614

PUMPING

 7,330

 7,321

 5,235

 6,183

 6,876

 6,444

 6,903

 5,835

 4,991

 4,410

 6,935

 6,430

 6,881

 7,617

 7,297

 8,086

 5,624

 6,652

 7,983

 8,754

 7,751

 8,464

 7,492

 7,758

 7,788

 9,005

 8,730

 9,896

 9,581

 9,104

 8,614

PUMPING

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

PUMPING

 1,743

 1,933

 1,959

 2,033

 1,793

 2,354

 2,475

 2,547

 1,842

 2,321

 2,191

 1,906

 1,932

 2,241

 2,317

 2,257

 2,084

 1,665

 1,364

 1,405

 1,385

 1,381

 1,444

 1,511

 1,784

 2,092

 2,332

 1,815

 1,064

 480

 118

GEN.

*

-200

+7

-37

-173

-283

-80

-128

-330

-829

-179

+71

-169

-109

-25

-338

-146

-68

-3

-4

-479

-160

-104

-120

-143

-275

-88

-150

-47

+9

-4

+500

OR

UNITED STATES 

DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION

CENTRAL VALLEY PROJECT

CONSOLIDATED STATE-FEDERAL O'NEILL FOREBAY June 18, 2004

DAILY OPERATIONS

MAY 2004 RUN DATE:

IN LAKE GEN.

ACRE-FEET O'NEILL

RELEASE - C.F.S. 

TOTALS -2,669 809 55,768 0 227,970 -4,084

ACRE-FEET -2,669 1,605 110,616 0 452,178

SUMMARY

 1,482

RELEASE (ACRE-FEET)

O'NEILL GEN. 110,616

SAN LUIS PUMP 0 1,482

 44,531

DOS AMIGOS PUMP 452,178

DELIVERIES 

S. LUIS O'NEILL

 9,055

 6,632

 8,353

 7,341

 8,417

 8,418

 11,201

 9,160

 3,281

 9,656

 6,704

 8,122

 9,917

 8,697

 9,600

 8,457

 8,820

 8,087

 8,762

 8,494

 10,467

 10,169

 7,380

 9,393

 8,405

 10,017

 10,866

 11,704

 10,517

 8,160

 8,229

 272,481

 540,466

CALIF. DOS AMIGOS

AQUEDUCT

468

376

961

0

262

589

314

280

689

1,199

1,066

0

62

617

391

728

9

9

628

637

230

388

346

241

568

100

806

610

640

325

395

 13,934

 27,638

S. LUIS

DELIV.

GAINS(+)

LOSS(-)

C.F.S.

INFLOW - C.F.S

STATE OF CALIFORNIA

THE RESOURCES AGENCY

DEPARTMENT OF WATER RESOURCES

STATE WATER PROJECT

TOTAL 564,276

-8,101

* DAILY DEL. FIGURES UNAVAILABLE. TOT. DEL. IS INCLUDED IN COMPUTING MONTHLY TOTALS 

Table 18
Editorial Note on Part 4
Editorial Note: Nomenclature changes to part 4 appear by T.D. ATF-425, 65 FR 11890, Mar. 7, 2000.

§ 4.27 Vintage wine. ( a ) *General.* Vintage wine is wine labeled with the year of harvest of the grapes and made in accordance with the standards prescribed in classes 1, 2, or 3 of § 4.21. The wine must be labeled with an appellation of origin. The appellation must be shown in direct conjunction with the designation required by § 4.32(a)(2), in lettering substantially as conspicuous as that designation. In no event may the quantity of wine removed from the producing winery, under labels bearing a vintage date, exceed the volume of vintage wine produced in that winery during the year indicated by the vintage date. The following additional rules apply to vintage labeling: ( 1 ) If an American or imported wine is labeled with a viticultural area appellation of origin (or its foreign equivalent), at least 95 percent of the wine must have been derived from grapes harvested in the labeled calendar year; or
( 2 ) If an American or imported wine is labeled with an appellation of origin other than a viticultural area (or its foreign equivalent), at least 85 percent of the wine must have been derived from grapes harvested in the labeled calendar year.
( b ) *American wine.* A permittee who produced and bottled or packed the wine, or a person other than the producer who repackaged the wine may show the year of vintage upon the label if the person possesses appropriate records from the producer substantiating the year of vintage and the appellation of origin; and if the wine is made in compliance with the provisions of paragraph (a) of this section.
( c ) *Imported wine.* Imported wine may bear a vintage date if all of the following conditions are met: ( 1 ) It is made in compliance with the provisions of paragraph (a) of this section; and
( 2 ) The wine is of the vintage shown, the laws of the country of origin regulate the appearance of vintage dates upon the labels of wine produced for consumption within the country of origin, the wine has been produced in conformity with those laws, and the wine would be entitled to bear the vintage date if it had been sold within the country of origin. The importer of the wine imported in bottles or the domestic bottler of wine imported in bulk and bottled in the United States must be able to demonstrate, upon request by the appropriate TTB officer or a customs officer, that the wine is entitled to be labeled with the vintage date.
[T.D. ATF-53, 43 FR 37676, Aug. 23, 1978, as amended by T.D. ATF-195, 50 FR 763, Jan. 7, 1985; T.D. TTB-45, 71 FR 25752, May 2, 2006; T.D. TTB-105, 77 FR 56541, Sept. 13, 2012; T.D. TTB-145, 81 FR 94196, Dec. 22, 2016; T.D. TTB-158, 85 FR 18722, Apr. 2, 2020]
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 528.14

 528.20

 528.26

 528.20

 528.01

 528.03

 527.82

 528.02

 527.95

 527.83

 527.67

 527.57

 527.47

 527.36

 527.32

 527.32

 527.34

 527.22

 527.08

 527.18

 527.20

 527.20

 527.05

 526.84

 527.12

 527.23

 527.01

 526.83

 526.57

 526.40

 526.22

 308.1

 308.3

 308.6

 308.3

 307.7

 307.7

 307.0

 307.7

 307.4

 307.0

 306.4

 306.1

 305.7

 305.3

 305.2

 305.2

 305.2

 304.8

 304.3

 304.6

 304.7

 304.7

 304.2

 303.4

 304.4

 304.8

 304.0

 303.4

 302.4

 301.8

 301.2

STORAGE

+0.5

+0.2

+0.2

-0.2

-0.7

+0.1

-0.8

+0.7

-0.3

-0.4

-0.6

-0.4

-0.4

-0.4

-0.1

+0.0

+0.1

-0.4

-0.5

+0.4

+0.1

+0.0

-0.5

-0.8

+1.0

+0.4

-0.8

-0.6

-0.9

-0.6

-0.6

CHANGE

1,065

778

833

681

475

884

448

1,066

516

423

424

569

578

560

614

651

706

416

383

829

692

638

369

253

1,048

702

97

172

28

194

165

INFLOW

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

MADERA

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 530

 392

 453

 529

 552

 584

 575

 459

 392

 392

 454

 499

 499

 499

 428

 393

 393

 393

 393

 393

 393

 393

 393

 393

 299

 252

 252

 251

 251

 250

 250

FRIANT-KERN

 36

 26

 25

 27

 42

 33

 27

 11

 22

 20

 32

 23

 32

 32

 29

 28

 47

 12

 16

 23

 33

 15

 20

 12

 9

 18

 16

 17

 19

 8

 6

C.F.S.

 .31

 .22

 .21

 .23

 .36

 .28

 .23

 .09

 .19

 .17

 .27

 .20

 .27

 .27

 .25

 .24

 .40

 .10

 .14

 .20

 .28

 .13

 .17

 .10

 .08

 .15

 .14

 .15

 .16

 .07

 .05

INCHES

 .00

 .00

 .00

 .00

 .00

 .00

 .23

 .27

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .02

 .00

 .00

 .00

 .00

 .00

 .00

 .60

 .61

 .00

 .00

 .00

 .00

 .00

 .00

PRECIP

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

OCTOBER 2021 MILLERTON LAKE DAILY OPERATIONS RUN DATE: November 18, 2021

IN LAKE

EVAPORATION

INCHES

C.F.S.

COMPUTED*

1000 ACRE-FEET

RELEASE - C.F.S. 

TOTALS -6.5 17,257 0 12,579 0 716 6.11 1.73

ACRE-FEET -6,465 34,229 0 24,950 0 1,420

COMMENTS:

* COMPUTED INFLOW IS THE SUM OF CHANGE IN STORAGE, RELEASES, PUMPING AND EVAPORATION.

SUMMARY

RELEASE (ACRE-FEET)

CANALS

FRIANT-KERN

MADERA

 24,950

 0 39,275

PRECIPITATION

THIS MONTH =

JULY 1, 2021 TO DATE = 1.73

 307.7

 14,325 1.73

CANALS

AT FRIANT

TOTAL RELEASES

OUTLET

 260

 250

 245

 235

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 230

 231

 231

 230

 230

 244

 236

RIVER

 7,222

 14,325

RIVER

OCT 1, 2021 TO DATE = 1.73
#### In the Matter of Roman J. Laurence, Petitioner, against John A. Gaffney, as Superintendent of New York State Troopers, Division of State Police, Respondent.

Order entered November 12, 1947 (272 App. Div. 609), amended *nunc pro tunc*by directing the respondent to pay over to the petitioner the sum of $2,604, being the amount computed by Hon. Samuel J. Harris, Official Referee, to be owing the petitioner by the State. All concur. Present — Taylor, P. J., MeCurn, Love, Vaughan and Kimball, JJ.
###### Editorial Note on Part 44

#### Editorial Note:

Nomenclature changes to part 44 appear by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001, and T.D. ATF-480, 67 FR 30801-30803, May 8, 2002.

#### § 44.195 To Government vessels and aircraft for consumption as supplies.

Where tobacco products, and cigarette papers and tubes are removed from a factory or an export warehouse for delivery to a vessel or aircraft engaged in an activity for the Government of the United States or a foreign government, for consumption as supplies beyond the jurisdiction of the internal revenue laws of the United States, the manufacturer or export warehouse proprietor shall consign the shipment to the proper officer on board the vessel or aircraft to which the shipment is to be delivered.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[T.D. 6871, 31 FR 52, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]
### §6082. Definitions

As used in this part:

#### (1) Children

The term "children" means individuals who have not attained the age of 18.

#### (2) Children's services

The term "children's services" means the provision on a routine or regular basis of health, day care, education, or library services—

(A) that are funded, after March 31, 1994, directly by the Federal Government or through State or local governments, by Federal grant, loan, loan guarantee, or contract programs—

(i) administered by either the Secretary of Health and Human Services or the Secretary of Education (other than services provided and funded solely under titles XVIII and XIX of the Social Security Act [42 U.S.C. 1395 et seq., 1396 et seq.]); or

(ii) administered by the Secretary of Agriculture in the case of a clinic (as defined in 7 CFR 246.2) under section 17(b)(6) of the Child Nutrition Act of 1966 (42 U.S.C. 1786(b)(6)), or

(B) that are provided in indoor facilities that are constructed, operated, or maintained with such Federal funds, as determined by the appropriate Secretary in any enforcement action under this subchapter,

except that nothing in clause (ii) of subparagraph (A) is intended to include facilities (other than clinics) where coupons are redeemed under the Child Nutrition Act of 1966 [42 U.S.C. 1771 et seq.].

#### (3) Person

The term "person" means any State or local subdivision thereof, agency of such State or subdivision, corporation, or partnership that owns or operates or otherwise controls and provides children's services or any individual who owns or operates or otherwise controls and provides such services.

#### (4) Indoor facility

The term "indoor facility" means a building that is enclosed.

#### (5) Secretary

The term "Secretary" means the Secretary of Health and Human Services.

(Pub. L. 103–227, title X, §1042, Mar. 31, 1994, 108 Stat. 271.)

#### **Editorial Notes**

#### References in Text

The Child Nutrition Act of 1966, referred to in par. (2), is Pub. L. 89–642, Oct. 11, 1966, 80 Stat. 885, which is classified generally to chapter 13A (§1771 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 1771 of Title 42 and Tables.

The Social Security Act, referred to in par. (2)(A)(i), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Titles XVIII and XIX of the Social Security Act are classified generally to subchapters XVIII (§1395 et seq.) and XIX (§1396 et seq.) of chapter 7 of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

This subchapter, referred to in par. (2)(B), was in the original "this title", meaning title X of Pub. L. 103–227, Mar. 31, 1994, 108 Stat. 265, which enacted this subchapter and section 3351 of this title, amended sections 1107, 1232h, 2421, 3381 to 3384, and 3386 of this title, sections 1632, 1633, and 1635 of Title 29, Labor, and section 11903a of Title 42, and enacted provisions set out as notes under section 2701 of this title and section 11901 of Title 42.
SIXTH DISTRICT COURT OF APPEAL

STATE OF FLORIDA

_____________________________

Case No. 6D23-2908

Lower Tribunal No. 2020-CA-009787-O

_____________________________

FOWLER, O’QUINN, FEENEY & SNEED, P.A.,

Appellant, 

v.

AEGIS BUSINESS STRATEGIES, LTD., LYNDON BROWN, NAADIR CASSIM, CHRISTIAN 

READ O’QUINN, as Personal Representative of the ESTATE OF MICHAEL ALLEN 

O’QUINN, and MICHAEL O’QUINN, P.A.,

Appellees.

_____________________________

Appeal from the Circuit Court for Orange County.

Jeffrey L. Ashton, Judge.

May 21, 2024

PER CURIAM.

AFFIRMED.

NARDELLA, WOZNIAK and SMITH, JJ., concur.

William G. Osborne, of William G. Osborne, P.A., Orlando, for Appellant.

Benjamin Webster and Katherine Thanos, of Morgan & Morgan, P.A., Orlando, for 

Appellee Aegis Business Strategies, Ltd.
2

No Appearance for Appellees, Lyndon Brown, Naadir Cassim, Christian Read 

O’Quinn, as Personal Representative of the Estate of Michaell Allen O’Quinn, or 

Michael O’Quinn, P.A.

NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING 

AND DISPOSITION THEREOF IF TIMELY FILED
## United States Court of Appeals FOR THE EIGHTH CIRCUIT

_____________ No. 98-1225EM

_____________ In re: Balsam Corporation, * * Debtor, *

____________________ * * United States of America, * * Claimant-Appellant, * * Appeal from the United States v. * District Court for the Eastern * District of Missouri. Balsam Corporation; * * [UNPUBLISHED] Debtor-Appellee, * * Procedo International Gesellschaft Fur * Exportfactoring MBH, * * Claimant-Appellee. *

_____________ Submitted: September 24, 1998

Filed: September 30, 1998

_____________ Before McMILLIAN, HEANEY, and FAGG, Circuit Judges.

_____________ PER CURIAM.-2-

The Government appeals following the district court's affirmance of th e bankruptcy court's denial of the Internal Revenue Service's effort to reclaim a refund for a defer red tax loss as an administrative expense. Having reviewed the record and the parties' submissions, we believe the district court's decision was correct and w e affirmfor the reasons stated in the district court's memorandum and order withou t further discussion. See 8th Cir. R. 47B. A true copy.
Attest: CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
###### Editorial Note on Part 28

#### Editorial Note:

Nomenclature changes to part 28 appear by T.D. ATF-477, 67 FR 18087 through 18090, Apr. 15, 2002.

#### § 28.48 Execution under penalties of perjury.

When a return, form, or other document called for under this part is required by this part or in the instructions on or with the return, form, or other document to be executed under penalties of perjury, it shall be so executed, as defined in subpart B of this part, and shall be signed by the proprietor, or other duly authorized person.

(68A Stat. 749 (26 U.S.C. 6065))
###### Editorial Note on Part 53

#### Editorial Note:

Nomenclature changes to part 53 appear by T.D. ATF-447, 66 FR 19088, Apr. 13, 2001.

#### § 53.177 Certain exportations, uses, sales, or resales causing overpayments of tax.

In the case of any payment of tax under chapter 32 of the Code that is determined to be an overpayment by reason of certain exportations, uses, sales, or resales described in section 6416(b)(2) of the Code and § 53.178, the person who paid the tax may file a claim for refund of the overpayment or, in the case of overpayments under chapter 32 of the Code, may claim credit for the overpayment on any return of tax under this subpart which the person subsequently files. However, under the circumstances described in section 6416(c) of the Code and § 53.184, the overpayments under chapter 32 may be refunded to an exporter or shipper. No interest shall be paid on any credit or refund allowed under this section. For provisions relating to the evidence required in support of a claim for credit or refund under this section, see 27 CFR 70.123 (Procedure and Administration) and 53.179. For provisions authorizing the taking of a credit in lieu of filing a claim for refund, see section 6416(d) of the Code and § 53.185.