alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
Pursuant to Local Rule 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opinion should not be published and is not precedent except under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 Local rule 47.5.4.

UNITED STATES COURT OF APPEALS

For the Fifth Circuit

No. 96-60518

Summary Calendar

DUDLEY JOSEPH AND MYRNA DUPUY CALLAHAN

Petitioners-Appellants

VERSUS

COMMISSIONER OF INTERNAL 

Respondent-Appellee

Appeal from the Decision of the United States Tax Court

(4863-94)

March 20, 1997

Before SMITH, DUHÉ, and BARKSDALE, Circuit Judges.

PER CURIAM:1

Taxpayers, Dudley Joseph Callahan and Myrna Dupuy Callahan,

appeal the Tax Court’s decision in their suit for redetermination

of deficiencies and additions to tax assessed against them for

taxable years 1989, 1990, and 1991. The Tax Court in a detailed

and well-reasoned opinion, sustained the Commissioner’s

determination. Taxpayers claim error in four areas: 1)

determination that Mrs. Callahan’s writing activity for the years
2

in question was an activity “not engaged in for profit” within the

meaning of Internal Revenue Code § 183; 2) disallowance of casualty

losses claimed in 1989 and 1990; 3) disallowance of miscellaneous

deductions for medical expenses, state sales taxes, and charitable

contributions; and 4) determination of certain additions to tax. 

We have carefully reviewed the record and considered the

briefs of the parties and find no error committed by the Tax Court.

Accordingly, and for the reasons set forth by the Tax Court in its

detailed opinion, the decision of the Tax Court is 

AFFIRMED.
[if !vml]>[endif]>

[if !vml]>[endif]>

You have reached the FederalDepository Library Program Electronic Collection (FDLP/EC) Archive. Thisarchive assures ongoing access to publications in the FDLP/EC. Access topublications in the archive is available through GPO's suite of cataloging andlocator services, including the Catalog of U.S. Government Publications(CGP).  Archived copies of publications are retrieved in the event thatpublications are no longer available from the original publishing agency site. 
**Title:****Administration on Aging ...annual report [electronic resource].**
 
SuDoc Number:HE 1.1001:

Item Number:0447-A-09 (online)
CGP systemNumber:000583710
 
2002 | 2003 | 2004 | 2005
 
July 27, 2020
Holders of Record
 RESIDENTIAL FUNDING MORTGAGE SECURITITES I, INC.
 FORM 10-K
 PART II, Item 5 (b)
 EXHIBIT #4 Properties.


 SHELF            MORTGAGE POOL                     NUMBER OF HOLDERS OF RECORD

 RFMSII
                  1995-1                                                     143
                  1996-HS1                                                     6
                  1996-HS2                                                     7
                  1996-HS3                                                     6
                  1996-RHS4                                                    5
                  1997-HI1                                                     5
                  1997-HI3                                                     5
                  1997-HS2                                                     4
                  1998-HI2                                                     5
                  1998-HI4                                                     2
                  1998-HS1                                                     4
                  1998-HS3                                                     3
                  1999-HI1                                                     3
                  1999-HI4                                                     3
                  1999-HI6                                                     6
                  1999-HI8                                                     6
                  1999-HS2                                                     5
                  1999-HS3                                                     4
                  1999-HS5                                                     3
                  1999-HS7                                                     4
                  2000-HI1                                                     5
                  2000-HI2                                                     5
                  2000-HI3                                                     6
                  2000-HI4                                                     7
                  2000-HI5                                                     7
                  2000-HL1                                                     3
                  2000-HS1                                                     3
                  2001-HI1                                                     2
                  2001-HI2                                                     8
                  2001-HS1                                                    10


<PAGE>
# m8714.docx

EUROPEAN COMMISSION Brussels, 6.3.2018 C(2018) 1498 final To the notifying parties: Subject : Case M.8714 - P7S1 / TF1 / MEDIASET / CHANNEL 4 GROUP / EBX Commission decision pursuant to Article 6(1)(b) of Council Regulation (EC) No 139/2004 1 and Article 57 of the Agreement on the European Economic Area 2 Dear Sir or Madam, 1. On 2 February 2018 , the European Commission received notification of a proposed concentration pursuant to Article 4 of the Merger Regulation by which ProSiebenSat.1 Media SE, Television Francaise 1 S.A., Mediaset S.p.A., and Channel Four Television Corporation acquire within the meaning of Article 3(1)(b) and 3(4) of the Merger Regulation joint control of the whole of European Broadcaster Exchange (EBX) Limited by way of purchase of shares . 3 2. The business activities of the undertakings concerned are: - for ProSiebenSat.1 Media SE : a holding company of one of Germany's major free television networks, also active in the areas of multimedia and merchandising, - for Television Francaise 1 S.A. : a holding company of one of France's major free and pay television networks, engaged in various business activities related to the audio-visual sector, - for Mediaset S.p.A . : a holding company of one of Italy's and Spain's major free and pay television networks, engaged in various business activities related to the audio-visual sector, - for Channel 4: a holding company of one of United Kingdom's major television networks, a publicly owned and commercially funded public service broadcaster, - for EBX: a company active in the international marketing and sale of video advertising inventory served before, during, and after video content available on digital media such as websites and apps on smartphones or smart-TVs. 3. After examination of the notification, the European Commission has concluded that the notified operation falls within the scope of the Merger Regulation and of paragraph 5 ( a ) of the Commission Notice on a simplified procedure for treatment of certain concentrations under Council Regulation (EC) No 139/2004 . 4 4. For the reasons set out in the Notice on a simplified procedure, the European Commission has decided not to oppose the notified operation and to declare it compatible with the internal market and with the EEA Agreement. This decision is adopted in application of Article 6(1)(b) of the Merger Regulation and Article 57 of the EEA Agreement .
For the Commission
( S igned) Johannes LAITENBERGER Director - General
(1)
OJ L 24, 29.1.2004, p. 1 ( the ' Merger Regulation ' ). With effect from 1 December 2009, the Treaty on the Functioning of the European Union ( ' TFEU ' ) has introduced certain changes, such as the replacement of ' Community ' by ' Union ' and ' common market ' by ' internal market ' . The terminology of the TFEU will be used throughout this decision.
(2) OJ L 1, 3.1.1994, p. 3 ( the ' EEA Agreement ' ).
(3) Publication in the Official Journal of the European Union No C 53 , 13.02.2018 , p. 5 .
(4)
OJ C 366, 14.12.2013, p. 5 .
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<PERIOD-START>                             APR-01-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                           3,438
<SECURITIES>                                         0
<RECEIVABLES>                                    2,988
<ALLOWANCES>                                       455
<INVENTORY>                                      1,339
<CURRENT-ASSETS>                                 1,372
<PP&E>                                           6,170
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<CURRENT-LIABILITIES>                            5,351
<BONDS>                                          5,690
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<TOTAL-LIABILITY-AND-EQUITY>                    19,665
<SALES>                                            300
<TOTAL-REVENUES>                                 1,239
<CGS>                                              250
<TOTAL-COSTS>                                      735
<OTHER-EXPENSES>                                 1,933
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 190
<INCOME-PRETAX>                                (1,619)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (1,619)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (1,619)
<EPS-PRIMARY>                                    (.29)
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</TABLE>
#### § 1240.20 Issuance and posting of certificates following inspections.

The Commissioner of Food and Drugs may issue certificates based upon inspections provided for in this part and part 1250. Such certificates shall be prominently posted on conveyances.

[40 FR 5620, Feb. 6, 1975, as amended at 48 FR 11431, Mar. 18, 1983]
# EUR-Lex - 31993R0741 - EN

Avis juridique important

*|*

# 31993R0741

**Council Regulation (EEC) No 741/93 of 17 March 1993 on application of the common intervention price for olive oil in Portugal **

*
Official Journal L 077 , 31/03/1993 P. 0007 - 0007 Finnish special edition: Chapter 3 Volume 48 P. 0263 Swedish special edition: Chapter 3 Volume 48 P. 0263 *

COUNCIL REGULATION (EEC) No 741/93 of 17 March 1993 on application of the common intervention price for olive oil in Portugal

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to the Act of Accession of Spain and Portugal, and in particular Article 234 (3) thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament (1),

Whereas the achievement of the Single Market makes it desirable to remove all barriers to trade, not only between the Member States of the Community as constituted on 31 December 1985 but also, as far as possible, between those Member States and the new Member States;

Whereas, under the Act of Accession, alignment on the common price of the Portuguese olive oil price is to be gradually achieved in a period up to the beginning of the 1995/96 marketing year; whereas, until that date, accession compensatory amounts therefore are applicable to trade between those countries and the other Member States;

Whereas, however, while maintaining the production aid and consumption aid at the level laid down by the Act of Accession, early alignment may be envisaged, of the Portuguese price on the common price, in view of the rebalancing provided for in Council Regulation (EEC) No 2047/92 of 30 June 1992 fixing the prices, aids and percentages of aid to be retained in the olive-oil sector for the 1992/93 marketing year (2),

HAS ADOPTED THIS REGULATION:

Article 1

The common intervention price for olive oil shall be applicable in Portugal.

Article 2

Transitional measures required to ensure a smooth changeover from the arrangements specified in Article 290 of the Act of Accession to those of this Regulation, in particular to prevent a deflection of normal trade flows between Portugal and the other Member States, shall be adopted in accordance with the procedure laid down in Article 38 of Regulation (EEC) No 136/66/EEC (3).

Article 3

This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 17 March 1993.

For the Council

The President

B. WESTH

(1) OJ No C 21, 25. 1. 1993.

(2) OJ No L 215, 30. 7. 1992, p. 3.

(3) OJ No 172, 30. 9. 1966, p. 3025. Regulation as last amended by Regulation (EEC) No 2046/92 (OJ No L 215, 30. 7. 1992, p. 1).
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#### Pagination

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# EUR-Lex - 31993D0475 - EN

Avis juridique important

*|*

# 31993D0475

**93/475/EEC, Euratom: Commission Decision of 22 July 1993 defining production and import subsidies for the purpose of the implementation of Article 1 of Council Directive 89/130/EEC, Euratom on the harmonization of the compilation of gross national product at market prices **

*
Official Journal L 224 , 03/09/1993 P. 0027 - 0028 Finnish special edition: Chapter 1 Volume 3 P. 0031 Swedish special edition: Chapter 1 Volume 3 P. 0031 *

COMMISSION DECISION of 22 July 1993 defining production and import subsidies for the purpose of the implementation of Article 1 of Council Directive 89/130/EEC, Euratom on the harmonization of the compilation of gross national product at market prices

(93/475/EEC, Euratom)THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Directive 89/130/EEC, Euratom of 13 February 1989 (1) on the harmonization of the compilation of gross national product at market prices and in particular Article 1 thereof,

Whereas for the purpose of the definition of gross national product at market prices (GNPmp) pursuant to Article 1 of Directive 89/130/EEC, Euratom it is necessary to clarify the definition of production and import subsidies as used for the purpose of the European system of integrated economic accounts;

Whereas the measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 6 of Directive 89/130/EEC, Euratom,

HAS ADOPTED THIS DECISION:

Article 1

For the purpose of the implementation of Article 1 of Directive 89/130/EEC, Euratom, the precisions concerning the definition of production and import subsidies shall be as defined in the Annex hereto.

Article 2

This Decision is addressed to the Member States.

Done at Brussels, 22 July 1993.

For the Commission

Henning CHRISTOPHERSEN

Vice-President

(1) OJ No L 49, 21. 2. 1989, p. 26.

ANNEX

For the purpose of the implementation of Article 1 of Directive 89/130/EEC, Euratom, the following points aim to clarify Article 2 of this Directive regarding the valuation of output of goods and services (P 10).

The following are excluded from 'Production and import subisides' (R 30):

- payments by general government for specific groups of households previously defined, and which, for administrative reasons, are made to market units to enable them to reduce the price of products for these households. These payments are specifically calculated so as to compensate for the price reductions granted to those households,

- payments made by general government to market producer units to pay entirely, or in part, for goods and services that those market producer units provide directly and individually to households and to which households have a legally established right.

These payments are treated either as social benefits (R 64), as miscellaneous current transfers (R 69) or as collective consumption (P 30).
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<NAME>                        Jeffrey S. Williams, CFO
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<SECURITIES>                                    2,548,630
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<ALLOWANCES>                                       19,000
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<CURRENT-ASSETS>                               19,820,454
<PP&E>                                          8,047,248
<DEPRECIATION>                                  2,285,804
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<CURRENT-LIABILITIES>                           6,518,169
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<PREFERRED>                                             0
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<CHANGES>                                               0
<NET-INCOME>                                    1,331,384
<EPS-PRIMARY>                                         .25
<EPS-DILUTED>                                         .25
        


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#### § 1210.10 Availability for examination and inspection.

Dairy farms and plants from which milk or cream is shipped or transported into the United States shall be open at all reasonable times to authorized agents for necessary examinations and inspections. Failure to permit such examinations and inspections may be considered cause for the suspension or revocation of the permit.
427 A.2d 1205

#### Commonwealth v. Shelton, Appellant.

Submitted September 13, 1979.

Herman Winderman, for appellant;

Eric B. Henson, Assistant District Attorney, for Commonwealth, appellee.

Before PRICE, WIEAND and VAN der VOORT, JJ.*

*

 Judge Donald E. Wieand is sitting by special designation.

The petition to withdraw filed by counsel for appellant on February 19, 1980, is denied. The brief filed on behalf of appellant pursuant to our prior order and memorandum opinion is, for all practical purposes, a restatement of the previously rejected brief, and as such is wholly unsatisfac*639tory. Counsel will file a new brief within thirty (30) days or risk sanctions.
Editorial Note on Part 12
Editorial Note: Nomenclature changes to part 12 appear at 88 FR 45064, July 14, 2023.

§ 12.80 Filing and service of submissions. ( a ) Submissions, including pleadings in a hearing, are to be filed with Dockets Management Staff under § 10.20 of this chapter except that two copies need be submitted (original and redacted version) for confidential petitions. Otherwise, only one copy is necessary. To determine compliance with filing deadlines in a hearing, a submission is considered submitted on the date it is actually received by Dockets Management Staff. When this part allows a response to a submission and prescribes a period of time for the filing of the response, an additional 3 days are allowed for the filing of the response if the submission is served by mail.
( b ) The person making a submission shall serve copies of it on the other participants. Submissions of documentary data and information are not required to be served on each participant, but any accompanying transmittal letter, pleading, summary, statement of position, certification under paragraph (d) of this section, or similar document must be served on each participant.
( c ) Service is accomplished by mailing a submission to the address shown in the notice of participation or by personal delivery.
( d ) All submissions are to be accompanied by a certificate of service, or a statement that service is not required.
( e ) No written submission or other portion of the administrative record may be held in confidence, except as provided in § 12.105.
[44 FR 22339, Apr. 13, 1979, as amended at 88 FR 45065, July 14, 2023]
#### § 1114.5 Application submission.

An applicant may submit a PMTA to demonstrate that a new tobacco product meets the requirements to receive a marketing granted order. A new tobacco product may not be introduced or delivered for introduction into interstate commerce under this part until FDA has issued a marketing granted order for the product.