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

The Honorable Joseph F. Bataillon, United States District Judge for the

District of Nebraska. 

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 03-2666

___________

United States of America, *

*

Appellee, * Appeal from the United States

* District Court for the

v. * District of Nebraska.

*

James L. Manzer; Beverly J. Manzer, * [UNPUBLISHED]

*

Appellants. *

___________

Submitted: November 28, 2003

Filed: January 16, 2004

___________

Before BYE, BOWMAN, and MELLOY, Circuit Judges.

___________

PER CURIAM.

James and Beverly Manzer appeal the District Court’s1

 order approving an

Internal Revenue Service (IRS) levy upon the Manzers’ principal residence. Having

carefully reviewed the record and the parties’ submissions on appeal, we affirm. 

In January 2003 the government petitioned the District Court for approval of

a proposed IRS levy upon the Manzers’ principal residence, as required by 26 U.S.C.
-2-

§ 6334(e)(1), because the Manzers were indebted to the United States for $37,770.02

in unpaid income taxes, unemployment taxes, penalties, and interest. Following a

hearing, the District Court approved the levy, and the government levied on the

Manzers’ residence and sold the property to a third party in July 2003. 

Initially, we conclude that the sale did not moot this appeal, because the 180-

day redemption period has not yet run. See 26 U.S.C. § 6337(b)(1). Upon de novo

review, we also find that the District Court correctly approved the IRS levy. The

Manzers had the burden of proving that the IRS assessments were incorrect, that the

tax liabilities were not owed, or that there were other means of collecting those

liabilities, cf. Page v. Comm’r, 823 F.2d 1263, 1272 (8th Cir. 1987), cert. denied, 484

U.S. 1043 (1988), and having received adequate procedural due process, see Post v.

Harper, 980 F.2d 491, 493 (8th Cir. 1992), they failed to make such a showing.

Accordingly, we affirm. See 8th Cir. R. 47B. 

______________________________
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Exhibit 10.18    
    


        The Registrant has entered into the attached form of Amendment No. 1 to Collateral Assignment Split Dollar Insurance Agreement with each of Harold M.
Messmer, Jr., M. Keith Waddell, Paul F. Gentzkow, Robert W. Glass and Steven Karel. Pursuant to Instruction 2 to Item 601 of Regulation S-K, the individual agreements are not being
filed. 





AMENDMENT NO. 1 TO

COLLATERAL ASSIGNMENT SPLIT DOLLAR

INSURANCE AGREEMENT  


        This Amendment No. 1 to the Collateral Assignment Split Dollar Insurance Agreement dated November 15, 1996 (the "Agreement") is entered into on
January            , 2004 between Robert Half International Inc. (the "Corporation")
and                        ("Trust"). 


        WHEREAS,
the enactment of the Sarbanes-Oxley Act of 2002 and the promulgation of new federal income tax regulations have caused the parties to reconsider the split-dollar arrangements
provided under the Agreement. 


        WHEREAS,
the parties now desire that the Corporation shall have no obligation to make any further contributions toward payment of the insurance premiums. 



        NOW,
THEREFORE, in consideration of the mutual covenants contained herein, it is agreed between the parties as follows: 


        1.     Section 3
of the Agreement between the Corporation and Trust is amended to read in its entirety as follows: 



        "3.
PAYMENT OF PREMIUMS ON POLICY. 


The
Trust will pay Hartford the portion of the annual premium that is equal to the value of the "economic benefit" of the life insurance protection that would otherwise be imputed income for federal
income tax purposes to the Employee for the year, i.e., the cost of such protection determined using the lesser of the IRS' "P.S. 58 rates" (or such successor rates) or Hartford's term insurance
rates. For years through and including 2001, the Corporation will (i) pay Hartford the balance of the annual premium and (ii) provide a written statement to the Trust showing the
Corporation's current contribution to Hartford and its aggregate contributions. For 2002 and subsequent years, no portion of the annual premium for such years will be paid by the Corporation." 




        2.     In
all other respects, the Agreement shall remain in full force and effect and unchanged. 


        In
Witness Whereof, the parties hereto have executed this Amendment to the Agreement on the date above first written. 



	 	 	[TRUST]	 	 
	

 	
 	

By:	

    
 [Trustee]	
 	

 
	

 	
 	

 	

 	
 	

 
	

 	
 	

ROBERT HALF INTERNATIONAL INC.	
 	

 
	

 	
 	

By:	

    
	
 	

 
	 	 	 	 	 	 











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Exhibit 10.18
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.
 Small Business Administration [Disaster Declaration #15851 and #15852; California Disaster Number CA-00297]
 AGENCY: U.S. Small Business Administration.
 ACTION: Notice.
 SUMMARY: This is a notice of an Administrative declaration of a disaster for the State of California dated 01/23/2019. *Incident:*
                         Santo Tomas Fire. *Incident Period:*
                         12/08/2018.
 DATES: Issued on 01/23/2019. *Physical Loan Application Deadline Date:*
                         03/25/2019. *Economic Injury (EIDL) Loan Application Deadline Date:*
                         10/23/2019.
 ADDRESSES: Submit completed loan applications to: U.S. Small Business Administration, Processing and Disbursement Center, 14925 Kingsport Road, Fort Worth, TX 76155.
 FOR FURTHER INFORMATION CONTACT: A. Escobar, Office of Disaster Assistance, U.S. Small Business Administration, 409 3rd Street SW, Suite 6050, Washington, DC 20416, (202) 205-6734.


SUPPLEMENTARY INFORMATION: Notice is hereby given that as a result of the Administrator's disaster declaration, applications for disaster loans may be filed at the address listed above or other locally announced locations. The following areas have been determined to be adversely affected by the disaster: *Primary Counties:*
                     Imperial. *Contiguous Counties:* California: Riverside, San Diego. Arizona: La Paz, Yuma. The Interest Rates are: Percent*For Physical Damage:*Homeowners with Credit Available Elsewhere
4.000Homeowners without Credit Available Elsewhere
2.000Businesses with Credit Available Elsewhere
7.480Businesses without Credit Available Elsewhere
3.740Non-Profit Organizations with Credit Available Elsewhere
2.750Non-Profit Organizations without Credit Available Elsewhere
2.750*For Economic Injury:*Businesses & Small Agricultural Cooperatives without Credit Available Elsewhere
3.740Non-Profit Organizations without Credit Available Elsewhere
2.750
 The number assigned to this disaster for physical damage is 15851 5 and for economic injury is 15852 0. The States which received an EIDL Declaration # are California, Arizona. (Catalog of Federal Domestic Assistance Number 59008) Dated: January 23, 2019. Linda E. McMahon, Administrator.


[FR Doc. 2019-00312 Filed 1-29-19; 8:45 am] BILLING CODE 8025-01-P
Employer Status Determination

Union Stock Yards San Antonio, Inc.

UUL 2 3 2001

This is the determination of the Railroad Retirement Board concerning

the continuing status of Union Stock Yards San Antonio, Inc. (USSA)

(B.A. No. 4837) as an employer under the Railroad Retirement Act (45

U.S.C. § 231, et seq.KRRA) and the Railroad Unemployment Insurance

Act (45 U.S.C. § 351, et seq.) (RUIA). USSA was ruled to be an employer

under the RRA and RUIA effective September 15, 1894.

Mr. Mark A. Judson, President and General Manager of USSA, reported

to the Board that, on April 20, 2001, USSA ceased operating its

Livestock Division and last compensated its employees. USSA continues

to exist as a corporation but it no longer has any employees and, 

according to Mr. Judson. USSA is no longer engaged in any railroad

business.

In view of the foregoing information, it is the determination of the

Railroad Retirement Board that Union Stock Yards San Antonio, Inc.

ceased to be an employer under the RRA and RUIA on April 20, 2001,

the day on which it ceased operations and last compensated its

employees.

Cherryl'T. Thomas

V. M. Speakman, Jr.

BA# 4837
# L_2020368EN.01002001.xml

| 5.11.2020 | EN | Official Journal of the European Union | L 368/20 |
| --- | --- | --- | --- |

5.11.2020

EN

Official Journal of the European Union

L 368/20

---

DECISION OF THE EEA JOINT COMMITTEE

No 119/2018

of 31 May 2018

amending Protocol 31 to the EEA Agreement, on cooperation in specific fields outside the four freedoms [2020/1621]

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Articles 86 and 98 thereof,

Whereas:

| (1) | The cooperation of the Contracting Parties to the EEA Agreement was extended by Joint Committee Decision No 208/2017 to include the participation of the EFTA States in the Union’s preparatory action on defence research which is funded from the general budget of the Union. |
| --- | --- |

(1)

The cooperation of the Contracting Parties to the EEA Agreement was extended by Joint Committee Decision No 208/2017 to include the participation of the EFTA States in the Union’s preparatory action on defence research which is funded from the general budget of the Union.

| (2) | The EFTA States shall continue to participate in Union activities related to budget line 02 04 77 03: ‘Preparatory action on defence research’, entered into the general budget of the Union for the financial year 2018. |
| --- | --- |

(2)

The EFTA States shall continue to participate in Union activities related to budget line 02 04 77 03: ‘Preparatory action on defence research’, entered into the general budget of the Union for the financial year 2018.

| (3) | Protocol 31 to the EEA Agreement should therefore be amended in order to allow for that extended cooperation to continue from 1 January 2018, |
| --- | --- |

(3)

Protocol 31 to the EEA Agreement should therefore be amended in order to allow for that extended cooperation to continue from 1 January 2018,

HAS ADOPTED THIS DECISION:

Article 1

In paragraph 13(a) of Article 1 of Protocol 31 to the EEA Agreement, the words ‘financial year 2017’ are replaced by the words ‘financial years 2017 and 2018’.

Article 2

This Decision shall enter into force on the day following the last notification under Article 103(1) of the EEA Agreement (*1).

It shall apply from 1 January 2018.

Article 3

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.

Done at Brussels, 31 May 2018.

For the EEA Joint Committee

The President

Claude MAERTEN

---

(*1)  No constitutional requirements indicated.

*1

---
Michigan Supreme Court 

# Order

Lansing, Michigan

October 13, 2005 Clifford W. Taylor, Chief Justice

127830-33 Michael F. Cavanagh
Elizabeth A. Weaver Marilyn Kelly Maura D. Corrigan Robert P. Young, Jr. PAUL HELBER, DIANE HELBER, Stephen J. Markman, SUSAN IRWIN, JOHN IRWIN, JAMES Justices NIETERS and PAMELA NIETERS, Plaintiffs-Appellants,

v SC: 127830 COA: 247700 Washtenaw CC: 00-001201-CE CITY OF ANN ARBOR, Defendant-Appellee.

________________ _______________ __________/

HOWARD ANDREWS and MURIEL D. ANDREWS, Plaintiffs, and

KATHY ANN MOILAN EN, EDWARD M. VUYLSTEKE, LAWRENCE THALL, MARCELLA THALL and MICHAEL THALL, Plaintiffs-Appellants,

v SC: 127831 COA: 247701 Washtenaw CC: 00-001202-CE CITY OF ANN ARBOR, Defendant-Appellee.

________________ _______________ __________/

WARREN G. PALMER , ZERILDA PALMER, ROBERT ZIMMERMAN, ENID ZIMMERMAN, GREGORY HAWKINS and MASADA HABHAB, Plaintiffs-Appellants,

v SC: 127832 COA: 247702 Washtenaw CC: 00-001203-CE CITY OF ANN ARBOR, Defendant-Appellee.

________________ _______________ __________/_______________________________________ __ 2

CAROL JACOBSEN, JED JACOBSON, DILIP NIGAM and SABITA NIGAM, Plaintiffs-Appellants,

v SC: 127833 COA: 247703 Washtenaw CC: 00-001205-CE CITY OF ANN ARBOR and WASHTENAW COUNTY DRAIN COMMISSIONER, Defendants-Appellees, and

LANS BASIN, INC. Defendant.

________________ _______________ __________/

On order of the Court, the application for leave to appeal the October 26, 2004 judgment of the Court of Appeals is cons idered, and it is DENIED, because we are not persuaded that the questions presented should be reviewed by this Court.

K ELLY , J., would grant leave to appeal.

d1006 I, Corbin R. Davis, Clerk of the Mi chigan Supreme Cour t, certify that the foregoing is a true and complete copy of the order entered at the direction of the Court.

October 13, 2005

Clerk
# L_2023117EN.01001701.xml

| 4.5.2023 | EN | Official Journal of the European Union | L 117/17 |
| --- | --- | --- | --- |

4.5.2023

EN

Official Journal of the European Union

L 117/17

---

DECISION OF THE EEA JOINT COMMITTEE No 287/2022

of 28 October 2022

amending Annex XX (Environment) to the EEA Agreement [2023/883]

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,

Whereas:

| (1) | Commission Regulation (EU) 2022/455 of 14 March 2022 amending Regulation (EC) No 748/2009 as regards the update of the list of aircraft operators which performed an aviation activity listed in Annex I to Directive 2003/87/EC of the European Parliament and of the Council on or after 1 January 2006 specifying the administering Member State for each aircraft operator (1) is to be incorporated into the EEA Agreement. |
| --- | --- |

(1)

Commission Regulation (EU) 2022/455 of 14 March 2022 amending Regulation (EC) No 748/2009 as regards the update of the list of aircraft operators which performed an aviation activity listed in Annex I to Directive 2003/87/EC of the European Parliament and of the Council on or after 1 January 2006 specifying the administering Member State for each aircraft operator (1) is to be incorporated into the EEA Agreement.

| (2) | Annex XX to the EEA Agreement should therefore be amended accordingly, |
| --- | --- |

(2)

Annex XX to the EEA Agreement should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

The following indent is added in point 21as (Commission Regulation (EC) No 748/2009) of Annex XX to the EEA Agreement:

| ‘— | 32022 R 0455: Commission Regulation (EU) 2022/455 of 14 March 2022 (OJ L 93, 22.3.2022, p. 1).’ |
| --- | --- |

‘—

32022 R 0455: Commission Regulation (EU) 2022/455 of 14 March 2022 (OJ L 93, 22.3.2022, p. 1).’

Article 2

The text of Regulation (EU) 2022/455 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.

Article 3

This Decision shall enter into force on 29 October 2022, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*).

Article 4

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.

Done at Brussels, 28 October 2022.

For the EEA Joint Committee

The President

Kristján Andri STEFÁNSSON

---

(1)  
  OJ L 93, 22.3.2022, p. 1.

1

(*)  No constitutional requirements indicated.

*

---
St. Petersburg Commercial Real Estate

----

**January 1999**
by Kendra Cartwright
Renting or purchasing suitable office space is a key issue for U.S. companies interestedin establishing a presence in St. Petersburg, Russia.  The question of finding real estateis not a complex one in St. Petersburg, even in light of the current economic crisis.  TheSt. Petersburg real estate market has more than adequate options for any company,large or small.  In addition, there are several new developments providing class "A"space for those companies requiring a high prestige location and office space.  Lessvisible business centers also offer space for those companies that do not requireWestern standard refurbishment or a prime location.  
**Location, Location, Location**
#### § 2015.1 Purpose.

The purpose of this part is to provide for the implementation of the tariff-rate quota for sugar-containing products established as a result of the Uruguay Round Agreements, approved by the Congress in section 101 of the Uruguay Round Agreements Act (Pub. L. 103-465). In particular, this party provides for the administration of export certificates where a country that has an allocation of the in-quota quantity under a tariff-rate quota has chosen to use export certificates.
§ 838.431 Correcting failures to provide required spousal notification. The interests of a former spouse with a court order acceptable for processing that is directed at a refund of employee contributions who does not receive notice of an application for refund of employee contributions because the employee or separated employee submits fraudulent proof of notification or fraudulent proof that the former spouse's whereabouts are unknown are protected if, and only if— ( a ) The former spouse files a court order acceptable for processing that affects or bars the refund of employee contributions with OPM no later than the last day of the second month before the payment of the refund; or
( b ) The former spouse submits proof that— ( 1 ) The evidence submitted by the employee was fraudulent; and
( 2 ) Absent the fraud, the former spouse would have been able to submit the necessary documentation required by § 838.421 within the time limit prescribed in § 838.422.
<PAGE>

                                                                    EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 and S-8 (File Nos. 333-41374, 333-49978 and 333-66460) of
Network Engines, Inc. of our reports dated November 5, 2001, except for footnote
18 for which the date is December 3, 2001, relating to the financial statements
and financial statement schedule of Network Engines, Inc., both of which appear
in this Annual Report on Form 10-K.

Boston, Massachusetts
December 20, 2001
NRC ADVISORY COMMITTEE ON REACTOR SAFEGUARDS 

TO MEET APRIL 2-4 IN ROCKVILLE, MD. 

 

 The Nuclear Regulatory Commission’s Advisory Committee on Reactor Safeguards 

(ACRS) will hold a public meeting April 2-4 in Rockville, Md., to discuss several issues of 

current interest. Topics include: the license renewal applications and associated final safety 

evaluation reports for the Vogtle nuclear plant and the National Institute of Standards and 

Technology test reactor, interim staff guidance on digital instrumentation and controls in nuclear 

power plants, and risk metrics for the new light-water reactors. 

 The ACRS advises the Commission, independently from the NRC staff, on safety issues 

related to the licensing and operation of nuclear power plants and in areas of health physics and 

radiation protection. The meeting will be held in Room T-2B3 of the agency’s Two White Flint 

North building, at 11545 Rockville Pike. Sessions on April 2 and April 3 will run from 8:30 a.m. 

to 7 p.m., and the April 4 session will run from 8:30 a.m. to 1:15 p.m. Portions of this meeting 

may be closed to discuss information solely on internal personnel matters. 

 A complete agenda is available on the NRC’s Web site at: http://www.nrc.gov/readingrm/doc-collections/acrs/agenda/2009/. 

 Anyone with questions or those wishing to make public statements during the meeting 

should contact Girija Shukla, at (301) 415-6855. To pursue video conferencing services, contact 

Theron Brown, at (301) 415-8066. 

### 

NOTE: Anyone wishing to take photos or use a camera to record any portion of a NRC meeting should 

contact the Office of Public Affairs beforehand. 

News releases are available through a free listserv subscription at the following Web address: 

http://www.nrc.gov/public-involve/listserver.html. The NRC homepage at www.nrc.gov also offers a SUBSCRIBE 

link. E-mail notifications are sent to subscribers when news releases are posted to NRC's Web site. 

NRC NEWS

U.S. NUCLEAR REGULATORY COMMISSION

Office of Public Affairs Telephone: 301/415-8200 

Washington, D.C. 20555-0001 

E-mail: opa@nrc.gov 

Site: http://www.nrc.gov

No. 09-049 March 16, 2009
B.C.D. 02-24 MAR 2 5 2002

EMPLOYER STATUS DETERMINATION

Elkhart & Western Railroad Company (EWRR)

This is a determination ofthe Railroad Retirement Board concerning the status of

the Elkhart & Western Railroad Company (EWRR) as an employer under the

Railroad Retirement Act (45 U.S.C. §231 et seq.) and the Railroad Unemployment 

Insurance Act (45 U.S.C. §351 et seq.).

In Surface Transportation Board (STB) Finance Docket 33941, decided

September 29, 2000, Pioneer Railcorp (Pioneer) and Michigan Southern Railroad 

Company (MSO)1 filed a verified notice of exemption involving the reorganization 

ofthe MSO holdings and the creation oftwo new subsidiaries of MSO: EWRR 

and Kendallville Terminal Railway Company (KTRR). According to the STB

decision, MSO would assign its operating leases ofthe “Elkhart Segment” to

EWRR. The “Elkhart Segment” is located between milepost 0.00 at Elkhart, 

Indiana and milepost 9.8 at Mishiwaka, Indiana, according to the STB decision.

Information regarding EWRR was furnished by Mr. J. Michal Carr, Chief

Financial Officer of EWRR. The Chief Executive Officer of EWRR is Mr. Guy L.

Brenkman. Mr. Carr reported that EWRR began operations on May 1, 2001 and

currently has no employees. Mr. Carr stated that employees are provided to

EWRR by Michigan Southern Railroad Company on a contract basis. According 

to Mr. Carr, EWRR is a freight operation that provides common carrier freight 

sendee to customers in Elkhart, Indiana.” Further, Mr. Carr stated that EWRR has

“annualized volume oftraffic estimated to be 700 cars.” EWRR interchanges with

Norfolk Southern Railway Company (NS) (B.A. No. 1525) at Elkhart, Indiana.

Section 1(a)(1) ofthe Railroad Retirement Act (45 U.S.C. §231(a)(1)), insofar as

relevant here, defines a covered employer as:

(i) any carrier by railroad subject to the jurisdiction ofthe

Surface Transportation Board under part A ofsubtitle IV of Title 49,

United States Code.

1 The Board determined Wabash & Western Railway d/b/a Michigan Southern Railroad (MSRR) (B.A. No. 2271) to

be an employer under the Railroad Retirement and Railroad Unemployment Insurance Acts effective December 19,

1996, the date as of which it commenced operations.

BA# 2394
Elkhart & Western Railroad Company (EWRR)

The evidence ofrecord establishes that EWRR is a rail carrier operating in

mterstate commerce. Accordingly, it is determined that the Elkhart & Western 

Railroad Company (EWRR) became an employer within the meaning ofsection 

l(a)(l)(i) ofthe Railroad Retirement Act (45 U.S.C. §231 (a)(l )(i)) and the

corresponding provision ofthe Railroad Unemployment Insurance Act effective

May 1, 2001, the date as of which it commenced operations.

Cherryl V. Thomas

V. M. Speakman, Jr.