alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
### D ISTRICT 

### C OURT 

### O F 

### A PPEAL 

### O F 

### T HE 

### S TATE 

### O F 

### F LORIDA
F OURTH D ISTRICT

PREPARED INSURANCE COMPANY n/k/a LIGHTHOUSE PROPERTY INSURANCE CORPORATION , Appellant,

v.

LIOR FRIEDMAN and SIVAN FRIEDMAN , Appellee s

.

No. 4D 21

- 3288

[ August 4, 2022 ]

Appeal of a non

- final order from the C ircuit Court for the Seventeenth Judicial Circuit, Broward Co unty ; Carlos A. Rodriguez

, Judge; L.T. Case
No. CACE19

- 018248

.

Joshua S. Beck of Beck Law, P.A., Boca Raton

, for appellant.

Scott J. Edwards of Scott J. Edwards, P.A., Boca Raton, and Vyacheslav Borshchukov of Vyacheslav Borshchukov

, P.A., Ft. Lauderdale, fo r appellee s

.

P ER C URIAM

.
Affirmed.

K LINGENSMITH , C.J., C ONNER and A RTAU , JJ., concur.

* * *

Not final until disposition of timely filed motion for rehearing.
§ 1.904(f)-8 Recapture of separate limitation loss accounts. ( a ) *In general.* A taxpayer shall recapture a separate limitation loss account as provided in this section. If the taxpayer has a separate limitation loss account or accounts in any separate category (the “loss category”) and the loss category has income in a subsequent taxable year, the income shall be recharacterized as income in that other category or categories. The amount of income recharacterized shall not exceed the aggregate balance in all separate limitation loss accounts for the loss category as determined under § 1.904(f)-7. If the taxpayer has more than one separate limitation loss account in a loss category, and there is not enough income in the loss category to recapture all of the loss accounts, then separate limitation income in the loss category shall be recharacterized as separate limitation income in the other separate categories on a proportionate basis. This is determined by multiplying the total separate limitation income subject to recharacterization by a fraction, the numerator of which is the amount in a particular separate limitation loss account and the denominator of which is the total amount in all separate limitation loss accounts for the loss category.
( b ) *Effect of recharacterization of separate limitation income on associated taxes.* Recharacterization of income under paragraph (a) of this section shall not result in the recharacterization of any tax. The rules of § 1.904-6, including the rules that the taxes are allocated on an annual basis and that foreign taxes paid on U.S. source income shall be allocated to the separate category that includes that U.S. source income (see § 1.904-6(a)), shall apply for purposes of allocating taxes to separate categories. Allocation of taxes pursuant to § 1.904-6 shall be made before the recapture of any separate limitation loss accounts of the taxpayer pursuant to the rules of this section.
( c ) *Effective/applicability date.* This section applies to taxpayers that sustain separate limitation losses in taxable years beginning on or after January 1, 2012. Taxpayers may choose to apply this section to separate limitation losses sustained in other taxable years beginning after December 21, 2007, including periods covered by 26 CFR § 1.904(f)-8T (revised as of April 1, 2010). For rules relating to taxable years beginning after December 31, 1986, and on or before December 21, 2007, see section 904(f)(5).
[T.D. 9595, 77 FR 37580, June 22, 2012]
Bell Cow Lake Bell Cow Lake

Horseshoe

Lake

Meeker

Lake

Shawnee

Reservoir 2

Shawnee

Reservoir 1

Tecumseh Lake

Wes Watkins

Reservoir

SH-102

US-62

US-270B

SH-18

US-177 US-177

SH-102

US-270B

SH-3E

US-62

I-40 I-40

SH-18

US-270

SH-18

SH-18

SH-3E

SH-18

I-240

US-62

I-240

SH-102

US-177

7 8 9 10 11 12

18 17 16 15 14 13 18 17

19 20 21 22 23 24 19 20 21 22 23 24

30 29 28 27 26 25 30 29 28 27 26 25

31 32 33 34 35 36 31 32 33 34 35 36

6 5 4 3 2 1 6 5 4 3 2 1

7 8 9 10 11 12 7 8 9 10 11 12

18 17 16 15 14 18 13 17 16 15 14 13

19 20 21 22 23 24 19 20 21 22 23 24

30 29 28 27 26 25 30 29 28 27 26 25

31 32 33 34 35 36 31 33 32 34 35 36

6 5 4 3 2 1 6 5 4 3 2 1

7 8 9 10 11 12 7 8 9 10 11 12

18 17 16 15 14 13 17 16 15 14 13

19 20 21 22 23 24 19 20 21 22 24

30 29 28 27 26 25 30 29 28 27 26 25

31 32 33 34 35 36 31 32 33 34 35 36

11 12

15 14 13

21 22 23 24

30 29 28 27 26 25

31 32 33 34 35 36

6 5 4 3 2 1

7 8 9 10 11 12

18 17 16 15 14 13

19 20 21 22 23 24

30 29 28 27 26 25

31 32 33 34 35 36

6 5 4 3 2 1

7 8 9 10 11 12

18 17 16 14 13

20 21 22 23 24

25

36

5 4 3 2 1 6 5 4 3 2 1

9 10 11 12 7 8 9 10 11 12

14 13 18 17 16 15 14 13

24 19 20 21 22 23 24

25 30 29 28 27 26 25

36 31 32 33 34 35 36

6 5 4 3 2 1

8 9 10 11

16 15 14 13

23 24

25

-97°10' -97°00'

35°40'

35°30'

35°20'

Base and stream data from U.S. Geological Survey digital data, 1:100,000, 1983

Albers Equal Area Conic projection, North American Datum of 1983

POTTAWATOMIE COUNTY

LINCOLN COUNTY

Quapaw Creek

Kickapoo Creek

East Captain

Creek

Deep Fork

Coon

Creek

Bear Creek

Smith Creek

R. 1 E.

NorthCanadianRiver

.

Deep Fork

Bellcow

Creek

NorthCanadianRiver

Choctaw Creek

North Deer Creek

OKLAHOMA COUNTY

T. 10 N.

T. 11 N.

T. 12 N.

T. 13 N.

R. 2 E.

I-44

I-44

SH-66 B

SH-66

I-40

SH-270

SH-102

I-40

0 2.5 5 MILES

0 2.5 5 KILOMETERS

U.S. Department of the Interior

U.S. Geological Survey

OPEN FILE REPORT 2012–1255

PLATE 2 of 2

Suggested citation: Becker, C.J., 2013, Groundwater quality and water-well

characteristics in the Kickapoo Tribe of Oklahoma Jurisdictional Area,

central Oklahoma, 1948–2011: U.S. Geological Survey Open-File Report 2012–1255,

32 p., 2 pls., http://pubs.usgs.gov/of/2012/1255/.

EXPLANATION

Depth to water, in feet below land surface

31–60

61–90

91–120

121–150

151–180

181–210

0–30

Kickapoo Tribe of Oklahoma Jurisdictional 

Area Boundary

Public Land Survey 

System section number

(5) 

80–160 

20–50

Number of wells used 

for ranges per Public 

Land Survey System section

Range of well depths

in feet below land surface

Range of well yields 

in gallons per minute 25
§ 1.269-2 Purpose and scope of section 269. ( a ) *General.* Section 269 is designed to prevent in the instances specified therein the use of the sections of the Internal Revenue Code providing deductions, credits, or allowances in evading or avoiding Federal income tax. See § 1.269-3.
( b ) *Disallowance of deduction, credit, or other allowance.* Under the Code, an amount otherwise constituting a deduction, credit, or other allowance becomes unavailable as such under certain circumstances. Characteristic of such circumstances are those in which the effect of the deduction, credit, or other allowance would be to distort the liability of the particular taxpayer when the essential nature of the transaction or situation is examined in the light of the basic purpose or plan which the deduction, credit, or other allowance was designed by the Congress to effectuate. The distortion may be evidenced, for example, by the fact that the transaction was not undertaken for reasons germane to the conduct of the business of the taxpayer, by the unreal nature of the transaction such as its sham character, or by the unreal or unreasonable relation which the deduction, credit, or other allowance bears to the transaction. The principle of law making an amount unavailable as a deduction, credit, or other allowance in cases in which the effect of making an amount so available would be to distort the liability of the taxpayer, has been judicially recognized and applied in several cases. Included in these cases are Gregory v. Helvering (1935) (293 U.S. 465; Ct. D. 911, C.B. XIV-1, 193); Griffiths v. Helvering (1939) (308 U.S. 355; Ct. D. 1431, C.B. 1940-1, 136); Higgins v. Smith (1940) (308 U.S. 473; Ct. D. 1434, C.B. 1940-1, 127); and J. D. & A. B. Spreckles Co. v. Commissioner (1940) (41 B.T.A. 370). In order to give effect to such principle, but not in limitation thereof, several provisions of the Code, for example, section 267 and section 270, specify with some particularity instances in which disallowance of the deduction, credit, or other allowance is required. Section 269 is also included in such provisions of the Code. The principle of law and the particular sections of the Code are not mutually exclusive and in appropriate circumstances they may operate together or they may operate separately. See, for example, § 1.269-6.
[T.D. 6595, 27 FR 3596, Apr. 14, 1962]
39740.

#### LANE v. BEACHAMP.

Decided September 25, 1962

Rehearing denied October 17, 1962.

*Phillip Sheffield,*for plaintiff in error.

*Miller & Kirbo, Bruce W. Kirbo,*contra.

Hall, Judge.

It is true that a will attested by less than the requisite number of witnesses is void and can derive no aid from probate. “The judgment of probate is not merely erroneous, but an absolute nullity on its face.” *Gay v. Sanders,*101 Ga. 601, 607 (28 SE 1019). Nevertheless, a party may be estopped under certain circumstances from asserting the invalidity of the will or the judgment of probate. *Gay v. Sanders,*supra, 607; *Hightower v. Williams,*104 Ga. 608 (30 SE 862); *Charles v. Simmons,*215 Ga. 794 (1) (113 SE2d 604); *Hardeman v. Ellis,*162 Ga. 664, 710 (135 SE 195); *Printup v. Smith,*212 Ga. 501 (93 SE2d 679); *Janes v. Dougherty,*123 Ga. 43 (2) (50 SE 954).

In the present case, the petitioner does not allege that there were less than the required number of subscribing witnesses, or any other facts showing that the will was void. She merely alleges that the judgment of probate is void for the reason that there was no proof of the signatures of the witnesses offered in the probate proceeding on which said judgment issued. The propounder of a will must introduce all the subscribing witnesses, or proof of their signatures where the witnesses are inaccessible. *Miller v. Miller,*104 Ga. App. 224 (3) (121 SE2d *770340). The petitioner here, who was the propounder in the probate proceedings, does not allege that she did not know the witnesses’ signatures were not proved at the time of the probate proceedings, nor does she allege that she exercised any sort of diligence in this regard. We are of the opinion that a propounder of a will is estopped to set aside the probate when he merely shows that the will was probated without proper proof, and does not show that such probate was not due to his own ignorance and lack of diligence. In the absence of such allegations, the trial judge did not err in dismissing the petition. *Hightower v. Williams,*104 Ga. 608, supra; *Charles v. Simmons,*215 Ga. 794, supra; *Hardeman v. Ellis,*162 Ga. 664, supra. We do not decide the question whether the judgment of probate in this case was void or merely irregular or voidable for the reasons alleged. But see *Miller v. Miller,*104 Ga. App. 224, supra.

The holding in *Miller v. Miller*is distinguishable from the present case in that there the petitioner had merely acknowledged service of the application to probate the will in solemn form, whereas in the present case the petitioner was the propounder in the probate proceeding and had the burden and duty of offering the proof of the signatures of the subscribing witnesses.

*Judgment affirmed.*

*Felton, C. J., and Bell, J., concur.*
IN THE COMMONWEALTH COURT OF PENNSYLVANIA

The School District of Philadelphia, :

Petitioner :

:

v. : No. 2150 C.D. 2013

:

Ellis Jones, :

Respondent :

Ellis Jones, :

Petitioner :

:

v. : No. 2230 C.D. 2013

:

The School District of Philadelphia, :

Respondent :

O R D E R

NOW, July 18, 2016

, upon consideration of designated petitioner’s

application for reconsideration or rearg ument

, designated petitioner’s application for

stay, and respondent’s answer s in response thereto , the application s are denied.

MARY HANNAH LEAVITT,

President Judge
```

[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H. Con. Res. 181 Introduced in House (IH)]

104th CONGRESS
  2d Session
H. CON. RES. 181

  Expressing the sense of Congress that the Secretary of Agriculture 
  should dispose of all remaining commodities in the disaster reserve 
 maintained under the Agricultural Act of 1970 to relieve the distress 
of livestock producers whose ability to maintain livestock is adversely 
affected by the prolonged drought conditions existing in certain areas 
                         of the United States.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              May 23, 1996

  Mr. Barrett of Nebraska (for himself, Mr. Emerson, and Mr. Lucas of 
  Oklahoma) submitted the following concurrent resolution; which was 
                referred to the Committee on Agriculture

_______________________________________________________________________

                         CONCURRENT RESOLUTION

 
  Expressing the sense of Congress that the Secretary of Agriculture 
  should dispose of all remaining commodities in the disaster reserve 
 maintained under the Agricultural Act of 1970 to relieve the distress 
of livestock producers whose ability to maintain livestock is adversely 
affected by the prolonged drought conditions existing in certain areas 
                         of the United States.

    Resolved by the House of Representatives (the Senate concurring), 
That, in light of the prolonged drought conditions existing in certain 
areas of the United States, the Secretary of Agriculture should 
promptly dispose of all commodities in the disaster reserve maintained 
under section 813 of the Agricultural Act of 1970 (7 U.S.C. 1427a) to 
relieve the distress of livestock producers whose ability to maintain 
livestock is adversely affected by the prolonged drought.
                                 <all>
```
IN THE SUPREME COURT OF PENNSYLVANIA

EASTERN DISTRICT

COMMONWEALTH OF PENNSYLVANIA,

Respondent

v.

LAMAR GURDINE,

Petitioner :

:

:

:

:

:

:

:

:

:

: No. 127 EAL 2022

Petition for Allowance of Appeal

from the Order of the Superior Court

ORDER

PER CURIAM

AND NOW , this 18th day of October, 2022

, the Petition for Allowance of Appeal is

DENIED

.
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH
PERIOD ENDED JUNE 30, 2000, AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                           9,348
<SECURITIES>                                         0
<RECEIVABLES>                                    1,409
<ALLOWANCES>                                       265
<INVENTORY>                                          0
<CURRENT-ASSETS>                                11,805
<PP&E>                                          49,768
<DEPRECIATION>                                  17,204
<TOTAL-ASSETS>                                  44,765
<CURRENT-LIABILITIES>                            4,765
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                      26,868
<TOTAL-LIABILITY-AND-EQUITY>                    44,765
<SALES>                                              0
<TOTAL-REVENUES>                                21,288
<CGS>                                                0
<TOTAL-COSTS>                                   14,322
<OTHER-EXPENSES>                                 1,399
<LOSS-PROVISION>                                    63
<INTEREST-EXPENSE>                                 658
<INCOME-PRETAX>                                  4,846
<INCOME-TAX>                                        97
<INCOME-CONTINUING>                              4,749
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     4,749
<EPS-BASIC>                                        .55
<EPS-DILUTED>                                      .34


</TABLE>
Exhibit 35.1

AMERICAN HONDA FINANCE CORPORATION

ANNUAL COMPLIANCE CERTIFICATE

PURSUANT TO SECTION 3.11(a) OF THE 

SALE AND SERVICING AGREEMENT AND

ITEM 1123 OF REGULATION AB

I, Paul C. Honda, do hereby certify that I am the Vice President and Assistant Secretary of American Honda Finance Corporation, a California corporation (the “Company”), and further certify on behalf of the Company in its capacity as servicer (the “Servicer” and “Sponsor”) under the Sale and Servicing Agreement (the “Agreement”) dated as of October 22, 2015 among the Servicer and Sponsor, American Honda Receivables LLC, as Seller, and Honda Auto Receivables 2015-4 Owner Trust, as follows:

|   | (i) | A review of the activities of the Servicer during the reporting period ended March 31, 2018, and of its performance under the Agreement has been made under my supervision. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | To the best of my knowledge, based on such review, the Servicer has fulfilled all of its obligations under the Agreement throughout such period in all material respects. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

IN WITNESS WHEREOF, I have hereunto set my hand this 15th day of May, 2018.

 

|   | /s/ Paul C. Honda                                    |
|--------|------------------------------------------------------|
|   | Paul C. Honda                                        |  |
|   | Vice President and Assistant Secretary               |  |
|   | (senior officer in charge of the servicing function) |  |
#### § 156.6091-2 Exceptional cases.

Notwithstanding the provisions of § 156.6091-1, the Commissioner may permit the filing of any tax return under chapter 54 (Greenmail) of the Code in any local Internal Revenue Service office.

[T.D. 8379, 56 FR 65685, Dec. 18, 1991, as amended by T.D. 9156, 69 FR 55747, Sept. 16, 2004]
# Europeiska unionens L 272/2020

| | ISSN 1977-0820 |
| --- | --- |
| Europeiska unionens
  officiella tidning | L 272 |
| | |
| Svensk utgåva | Lagstiftning | 63 årgången19 augusti 2020 |

ISSN 1977-0820

Europeiska unionens

officiella tidning

L 272

Svensk utgåva

Lagstiftning

63 årgången19 augusti 2020

---

| Innehållsförteckning | | Rättelser | Sida |
| --- | --- | --- | --- |
| | * | Rättelse till Slutgiltigt antagande (EU, Euratom) 2020/1078 av Europeiska unionens ändringsbudget nr 4 för budgetåret 2020 ( EUT L 254, 4.8.2020 ) | 1 |

Innehållsförteckning

Rättelser

Sida

*

Rättelse till Slutgiltigt antagande (EU, Euratom) 2020/1078 av Europeiska unionens ändringsbudget nr 4 för budgetåret 2020 ( EUT L 254, 4.8.2020 )

( EUT L 254, 4.8.2020 )

1

| SV | De rättsakter vilkas titlar är tryckta med fin stil är sådana rättsakter som har avseende på den löpande handläggningen av jordbrukspolitiska frågor. De har normalt en begränsad giltighetstid.
  Beträffande alla övriga rättsakter gäller att titlarna är tryckta med fetstil och föregås av en asterisk. |
| --- | --- |

SV

De rättsakter vilkas titlar är tryckta med fin stil är sådana rättsakter som har avseende på den löpande handläggningen av jordbrukspolitiska frågor. De har normalt en begränsad giltighetstid.

Beträffande alla övriga rättsakter gäller att titlarna är tryckta med fetstil och föregås av en asterisk.

---

Rättelser

| 19.8.2020 | SV | Europeiska unionens officiella tidning | L 272/1 |
| --- | --- | --- | --- |

19.8.2020

SV

Europeiska unionens officiella tidning

L 272/1

---

Rättelse till Slutgiltigt antagande (EU, Euratom) 2020/1078 av Europeiska unionens ändringsbudget nr 4 för budgetåret 2020

(
  Europeiska unionens officiella tidning L 254 av den 4 augusti 2020
  )

Sidan 36, raden ”Totalt”, i kolumnen ”Budget 2020 – Betalningar”

I stället för:

I stället för

”
  167 248 223 575
  ”

ska det stå:

ska det stå

”
  150 948 403 832
  ”.

Sidan 36, raden ”Totalt”, i kolumnen ”Nytt belopp – Betalningar”

I stället för:

I stället för

”
  167 520 721 783
  ”

ska det stå:

ska det stå

”
  151 220 902 040
  ”.

---
<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE 1998
FIRST QUARTER 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               MAR-31-1998
<CASH>                                           1,421
<SECURITIES>                                         0
<RECEIVABLES>                                      358
<ALLOWANCES>                                      (94)
<INVENTORY>                                        715
<CURRENT-ASSETS>                                 2,026
<PP&E>                                           2,991
<DEPRECIATION>                                 (1,880)
<TOTAL-ASSETS>                                   3,314
<CURRENT-LIABILITIES>                              825
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      9,313
<COMMON>                                        55,594
<OTHER-SE>                                    (62,431)
<TOTAL-LIABILITY-AND-EQUITY>                     2,476
<SALES>                                            354
<TOTAL-REVENUES>                                   354
<CGS>                                              615
<TOTAL-COSTS>                                      615
<OTHER-EXPENSES>                                 1,022
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   3
<INCOME-PRETAX>                                (1,835)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (1,835)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (1,835)
<EPS-PRIMARY>                                   (0.26)
<EPS-DILUTED>                                   (0.26)
        

</TABLE>
CERTIFICATION OF CHIEF EXECUTIVE OFFICER
                          OF CORPORATE GENERAL PARTNER

            PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO
                                   SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned, James M. Seneff, Jr., the Chief Executive Officer of CNL Realty
Corporation,  the  corporate  general  partner of CNL Income Fund VII, Ltd. (the
"Partnership"),  has executed this  certification  in connection with the filing
with the  Securities  and Exchange  Commission  of the  Partnership's  Quarterly
Report on Form 10-Q for the period ending September 30, 2002 (the "Report"). The
undersigned hereby certifies that:

(1) the Report 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 results of operations of the Partnership.




Date:    November 11, 2002                    /s/ James M. Seneff, Jr.
         --------------------                 --------------------------
                                              Name:  James M. Seneff, Jr.
                                              Title: Chief Executive Officer