alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
* This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3. NOT FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA, Plaintiff - Appellee,

v. DAVID WHEELER, an individual; ALAN BIRD, Trustee of City Holding Trust, as nominee of David Wheeler, Defendants - Appellants, and STATE OF CALIFORNIA FRANCHISE TAX BOARD, Defendant. No. 08-56282D.C. No. 2:07-cv-06384-VBFPLA10/1/7
MEMORANDUM *

Appeal from the United States District Court for the Central District of California Valerie Baker Fairbank, District Judge, Presiding Argued and Submitted October 7, 2010 Pasadena, California 

# FILED
NOV 18 2010 MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS** The Honorable Barbara M. Lynn, United States District Judge for the Northern District of Texas, sitting by designation. 2 Before: WARDLAW and W. FLETCHER, Circuit Judges, and LYNN, ** District Judge. David Wheeler appeals the district court’s grant of summary judgment reducing IRS tax assessments to judgmen t and foreclosing tax liens on the house held by CHT Trust as Wheeler’s nominee. We have jurisdiction under 28 U.S.C. § 1291, and we affirm. The IRS introduced sufficient evidence to trigger the legal presumption of correctness afforded to tax assessments. See United States v. Fior D’Italia, Inc. , 536 U.S. 238, 242 (2002). Wheeler neve r introduced evidence that clearly demonstrated the proper amount of taxe s he owes, and failed to overcome this presumption. See United States v. Pierce , 609 F.2d 407, 408 (9th Cir. 1979) (per curiam). The district court thus co rrectly granted summary judgment to the government in reducing the IRS tax assessments to judgment. Wheeler also challenges the authority of various IRS agents to make the assessments against Wheeler and the authorityof other IRS agents to authorize the Department of Justice to file this suit. We have described similar claims as “frivolous.” Palmer v. IRS , 116 F.3d 1309, 1311, 1314 (9th Cir. 1997). The district court correctly rejected them.3 Finally, the district court was correct in concluding that the CHT Trust was Wheeler’s nominee. Whether a certain level of control over land or goods as established by state law “constitutes ‘property’ or ‘rights to property’ is a matter of federal law.” Drye v. United States , 528 U.S. 49, 58 (1999) (quoting United States v. Nat’l Bank of Commerce , 472 U.S. 713, 727 (1985)). Courts in this circuit have generally agreed on a test for determini ng if property is held as a nominee. See, e.g. , United States v. Bell , 27 F. Supp. 2d 1191, 1195 (E.D. Cal. 1998); Towe Antique Ford Found. v. IRS , 791 F. Supp. 1450, 1454 (D. Mont. 1992), aff’d , 999 F.2d 1387 (9th Cir. 1993). The district court correctly applied this test. The district court thus correctly granted the government’s motion for summary judgment foreclosing the tax lien on, and ordering sale of, the house held by CHT Trust as Wheeler’s nominee. AFFIRMED.
#### Fanny Kyle and another, *Appellants, v.*George A. Kyle, *Executor, etc., Respondent.*

— Decree of surrogate affirmed, with costs of the appeal payable out of the estate. Opinion by Hardin, J.
[Federal Register Volume 72, Number 56 (Friday, March 23, 2007)]
[Notices]
[Pages 13824-13825]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-5403]


-----------------------------------------------------------------------

DEPARTMENT OF JUSTICE

Drug Enforcement Administration


Manufacturer of Controlled Substances; Notice of Registration

    By Notice dated November 28, 2006, and published in the Federal 
Register on December 7, 2006, (71 FR 70987), Organix Inc., 240 Salem 
Street, Woburn, Massachusetts 01801, made application by renewal to the 
Drug Enforcement Administration (DEA) to be registered as a bulk 
manufacturer of Cocaine (9041), a basic class of controlled substance 
listed in schedule II.
    The company plans to manufacture a chemical that is a derivative of 
cocaine that will be sold to another company for research purposes.
    No comments or objections have been received. DEA has considered 
the factors in 21 U.S.C. 823(a) and determined that the registration of

[[Page 13825]]

Organix Inc to manufacture the listed basic classes of controlled 
substances is consistent with the public interest at this time. DEA has 
investigated Organix Inc to ensure that the company's registration is 
consistent with the public interest. The investigation has included 
inspection and testing of the company's physical security systems, 
verification of the company's compliance with state and local laws, and 
a review of the company's background and history. Therefore, pursuant 
to 21 U.S.C. 823, and in accordance with 21 CFR 1301.33, the above 
named company is granted registration as a bulk manufacturer of the 
basic classes of controlled substances listed.

    Dated: March 19, 2007.
Joseph T. Rannazzisi,
Deputy Assistant Administrator, Office of Diversion Control, Drug 
Enforcement Administration.
 [FR Doc. E7-5403 Filed 3-22-07; 8:45 am]
BILLING CODE 4410-09-P
**Exhibit 32.1**

**CERTIFICATION PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

**(18 U.S.C. Section 1350)**

Inconnection with the quarterly report of DayStar Technologies, Inc. (the “Company”) on Form 10-Q for the three months ended March 31, 2008 as filed with the Securities and Exchange Commission on the date therein specified (the“Report”), I, Stephan J. DeLuca, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 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 operationsof the Company. 

Date: May 5, 2008
No. 59073.

protest 241659-K (New York).

#### Gaetano A. Buttafarri *v.*United States,

Opinion by

Wilson, J.

In accordance with oral stipulation that the involved merchandise is the same in all material respects as that the subject of Abstract 58433, the claim of the plaintiff was sustained.
No. 40260.

#### Protest 955761-G of Alfred Schwarzenbach, Jr. (New York).

Opinion by

Evans, J.

The record disclosing nothing to warrant disturbing the finding of the collector the protest was overruled.
GINA BEAMAN, )

) Appellant, ) ) vs. ) No. SD36473 ) LOWE'S HOME CENTERS, INC., ) Filed: June 23, 2020 ) Respondent. )

APPEAL FROM THE LABOR AND INDUSTRIAL RELATIONS COMM ISSION

AFFIRMED

Gina Beaman lost a workers' compensation claim for failure to carry her burden of proof. She appeals,

charging in each of six points that "there was not sufficient competent evidence" to support a decisio n against her.

See § 287.495.1(4), RSMo. (2000) 1

Only factual findings needed to make an award for t he employee need evidentiary support. Annayeva v.

SAB of TSD of City of St. Louis , 597 S.W.3d 196, 200 n.8 (Mo. banc 2020). This tr acks a basic precept – no

evidence is needed to find against the party who bo re the burden of proof or to uphold that decision o n appeal. See,

e.g ., Taylor v. Taylor , 585 S.W.3d 390, 395 & n.5 (Mo. App. S.D. 2019).

Offering no cognizable legal basis for reversal, Be aman's § 287.495.1(4) complaints fail without furth er
discussion or analysis. See Guinn v. Treasurer , No. SD36380, slip op. at 9 (Mo. App. S.D. May 4, 2020). We

reject all points and affirm the denial of benefits

.
MARY W. SHEFFIELD, J. – OPINION AUTHOR DANIEL E. SCOTT, P.J. – CONCURS DON E. BURRELL, J. – CONCURS

1 Harmonized with the constitutional standard ("supp orted by competent and substantial evidence[,]" Mo. Const. art. V, § 18) in Hampton v. Big Boy Steel Erection , 121 S.W.3d 220, 222 (Mo. banc 2003).
Exhibit 32.2

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                                   AS ADDED BY
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

         In connection with the Quarterly Report of Coast Financial Holdings,
Inc. (the "Company") on Form 10-Q for the period ended March 31, 2005 as filed
with the Securities and Exchange Commission (the "Report"), I, Brian F. Grimes,
Executive Vice President and Chief Financial Officer of the Company, certify,
pursuant to 18 U.S.C.ss. 1350, as added by ss. 906 of the Sarbanes-Oxley Act of
2002, 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.       To my knowledge, the information contained in the Report fairly
         presents, in all material respects, the financial condition and results
         of operations of the Company as of and for the period covered by the
         report.

Date: April 29, 2005                    By:  /s/ Brian F. Grimes
                                             ---------------------------------
                                                  Brian F. Grimes,
                                                  Executive Vice President and
                                                  Chief Financial Officer
#### Jeannette Weir, *Respondent, v.*Charles Johnson and another, *Appellants.*

— Judgment affirmed, with costs. Opinion by Barnard, P. J.;

Cullen, J., not sitting.
```

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8641 Referred in Senate (RFS)]

<DOC>
118th CONGRESS
  2d Session
                                H. R. 8641

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                            December 5, 2024

Received; read twice and referred to the Committee on Homeland Security 
                        and Governmental Affairs

_______________________________________________________________________

                                 AN ACT

 
 To designate the facility of the United States Postal Service located 
  at 401 Main Street in Brawley, California, as the ``Walter Francis 
                 Ulloa Memorial Post Office Building''.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. WALTER FRANCIS ULLOA MEMORIAL POST OFFICE BUILDING.

    (a) Designation.--The facility of the United States Postal Service 
located at 401 Main Street in Brawley, California, shall be known and 
designated as the ``Walter Francis Ulloa Memorial Post Office 
Building''.
    (b) References.--Any reference in a law, map, regulation, document, 
paper, or other record of the United States to the facility referred to 
in subsection (a) shall be deemed to be a reference to the ``Walter 
Francis Ulloa Memorial Post Office Building''.

            Passed the House of Representatives December 4, 2024.

            Attest:

                                             KEVIN F. MCCUMBER,

                                                                 Clerk.
```
Exhibit 32.1 Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350) In connection with the Annual Report on Form 10-K for the year ended June 30, 2013 (the Report) of Full Circle Capital Corporation (the Registrant), as filed with the Securities and Exchange Commission on the date hereof, I, John E. Stuart, the Chief Executive Officer of the Registrant, hereby certify, to the best of my knowledge, that: (1)  The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and (2)  The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant. /s/ John E. Stuart Name:  John E. Stuart Date:    September 12, 2013
(Reap. Dec. 10507)

#### Borun Bros. *v.*United States

Entry No. 1662.

(Decided April 14, 1963)

*Stein & Shostak*for the plaintiff.

*John W. Douglas,*Assistant Attorney General, for the defendant.

WilsoN, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the respective parties herein :

> IT IS HEREBY STIPULATED AND AGREED by and between counsel for the respective parties hereto, subject to the approval of the Court, that the merchandise covered by the appeal for reappraisement enumerated in the attached Schedule of Cases, consists of aluminum steak platters, exported from Japan; and that, at the time of exportation thereof to the United States, the market value or the price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale Quantity and in the ordinary course of trade, for exportation to the United States, including the cost of all containers and coverings of whatever nature and all other costs, charges and expenses incident to placing the merchandise in condition packed ready for shipment to the United States, were the invoice unit values, net packed, as entered.

> That all the merchandise covered by the appeal for reappraisement was entered subsequent to February 27,1958.

> IT IS FURTHER STIPULATED AND AGREED that the merchandise the subject of this stipulation is not included in the list of articles designated by the Secretary of the Treasury in T.D. 54521, as provided for in Sec. 6(a) of the Customs Simplification Act of 1956, Public Law 927, 84th Congress, and that said merchandise is subject to appraisement under Sec. 402 of the Tariff Act of 1930 as amended by the Customs Simplification Act of 1956.

> IT IS FURTHER STIPULATED AND AGREED that the appeal for re-appraisement enumerated in the attached Schedule of Cases may be deemed submitted for a decision on the foregoing stipulation.

On tbe agreed facts, I find and hold export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the *467Customs Simplification Act of 1956, T.D. 54165, to be tbe proper basis for the determination of the value of the merchandise here in question and that such value is the invoice unit value, net, packed, as entered.

Judgment will issue accordingly.
Before the First Division,

December 30, 1938

No. 40261.

#### Protests 664904-G, etc., of New York Merchandise Co., Inc. (New York).

Opinion by

Sullivan, J.

In accordance with stipulation of counsel uninflated rubber balls or so-called beach balls the same as those the subject of *United States*v. *Woolworth*(24 C. C. P A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502. Cotton candy containers in the form of rabbits similar to those the subject of Abstract 33265 were held dutiable at 40 percent under paragraph 923.
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Exhibit 31  Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes Oxley Act of 2002.  I, Abdul Ladha, certify that:  1. I have reviewed this annual report on Form 10-KSB of Ableauctions.com, Inc.;  2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this annual report;  3. Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this annual report;  4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15 and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:  a) designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this annual report is being prepared;  b) evaluated the effectiveness of the small business issuers disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and  c) disclosed in this report any change in the small business issuers internal control over financial reporting that occurred during the small business issuers most recent fiscal quarter that has materially affected, or its reasonably likely to materially affect, the small business issuers internal control over financial reporting; and  5. I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuers auditors and the audit committee of small business issuers board of directors (or persons performing the equivalent functions):  a) all significant deficiencies and material weakness in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuers ability to record, process, summarize and report financial information; and  b) any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuers internal controls over financial reporting.   Date: March 27, 2007  /s/ Abdul LadhaAbdul LadhaChief Executive Officer & Chief Financial Officer
No. 41870.

#### Protest 234789-G of R. H. Macy & Co., Inc. (New York).

Opinion by

Tilson, J.

It was found from the record that certain items consist of embroidered laces. The claim at 75 percent under paragraph 1430 was therefore sustained.
# Third District Court of Appeal State of Florida Opinion filed February 1, 2023. Not final until disposition of timely filed motion for rehearing.

________________ No. 3D22-1502 Lower Tribunal No. M19-6933

________________ 

### Christopher Atanay, Appellant,
vs. 

### The State of Florida, Appellee.
An Appeal conducted pursuant to Anders v. California, 386 U.S. 738 (1967), from the County Court for Miami-Dade County, Cristina Rivera Correa, Judge. Christopher Atanay, in proper person. Ashley Moody, Attorney General, for appellee. Before HENDON, MILLER, and LOBREE, JJ. PER CURIAM. Affirmed.
```

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8629 Introduced in House (IH)]

<DOC>

118th CONGRESS
  2d Session
                                H. R. 8629

To provide that an alien who holds a passport issued by the Palestinian 
 Authority may not be admitted or paroled into the United States or be 
    issued a visa or other documentation to enter the United States.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              June 5, 2024

  Mr. Gaetz (for himself, Mr. Biggs, Mrs. Miller of Illinois, and Mr. 
    Crane) introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL

 
To provide that an alien who holds a passport issued by the Palestinian 
 Authority may not be admitted or paroled into the United States or be 
    issued a visa or other documentation to enter the United States.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Guarding American Zones Against 
Palestinian Immigration Act'' or the ``GAZA Act''.

SEC. 2. NO IMMIGRATION FROM GAZA.

    Beginning on the date of enactment of this Act and ending on the 
date that is 2 years after the date of enactment of this Act, an alien 
who holds a passport issued by the Palestinian Authority may not--
            (1) be admitted or paroled into the United States; or
            (2) be issued a visa or other documentation to enter the 
        United States.
                                 <all>
```
**Exhibit 32.1**

**CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,**

**AS ADOPTED PURSUANT TO SECTION 906 OF THESARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of Highland Hospitality Corporation (the “Company”) on Form 10-Q for theperiod ended March 31, 2006, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, James L. Francis, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C.Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge: 

(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 Company. 

Date: May 8, 2006
No. 58130.

protest 192663-K (Tampa).

#### Continental Importing Co. *v.*United States,

Opinion by

Rao, J.

It was stipulated that the merchandise is composed of rush and is not of grass nor of rice straw; that merchandise of like character is now being assessed at 20 percent under said paragraph 1021, as modified, *supra;*and that the termination of the said General Agreement on Tariffs and Trade with respect to concessions therein initially negotiated with China (T. D. 52587), insofar as said paragraph 1021 is concerned, related only to floor coverings of grass or of rice straw. Upon the agreed statement of facts, the claim of the plaintiff was sustained.