alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

SCOTT WESLEY WILLIAMS; 

MICHAELE ANNA WILLIAMS, 

Petitioners-Appellants, 

 v. 

COMMISSIONER OF INTERNAL 

REVENUE, 

Respondent-Appellee.

No. 15-71505 

Tax Ct. No. 4640-12 

MEMORANDUM*

Appeal from a Decision of the

United States Tax Court

Submitted May 24, 2019**

Before: GOODWIN, LEAVY, and SILVERMAN, Circuit Judges.

Scott Wesley Williams and Michaele Anna Williams appeal pro se the Tax 

Court’s denial of their petition for redetermination of a federal income tax 

deficiency for 2007. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We 

review de novo the Tax Court’s conclusions of law and for clear error its factual 

 

* This disposition is not appropriate for publication and is not precedent 

except as provided by Ninth Circuit Rule 36-3.

** The panel unanimously concludes this case is suitable for decision 

without oral argument. See Fed. R. App. P. 34(a)(2).

FILED

MAY 29 2019

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS
 2 

findings. Meruelo v. Comm’r of Internal Revenue, 691 F.3d 1108, 1114 (9th Cir. 

2012). We affirm.

The Tax Court properly found that Scott Williams’s airplane-rental and 

telephone-skills-training activities did not constitute an “appropriate economic 

unit,” and therefore that he did not materially participate in the airplane-rental 

activity for more than 500 hours for purposes of avoiding the rule prohibiting the 

deduction of passive activity loss from non-passive income. See 26 U.S.C. 

§ 469(a) (providing that taxpayers generally may not deduct “passive activity loss” 

against non-passive income); id. § 469(c)(1) (“The term ‘passive activity’ means 

any activity—(A) which involves the conduct of any trade of business, and (B) in 

which the taxpayer does not materially participate.”); Treas. Reg. § 1.469-4(c)(2) 

(allowing taxpayers to group activities for purposes of applying this rule if the

activities constitute “an appropriate economic unit”); id. § 1.469-5T(a)(1) (a 

taxpayer materially participates in an activity if, inter alia, the taxpayer

“participates in the activity for more than 500 hours” during the taxable year).

The Tax Court properly found that the burden of proof on whether the

activities constituted an appropriate economic unit did not shift to the 

Commissioner. See 26 U.S.C. § 7491(a)(1) (“if, in any court proceeding, a 

taxpayer introduces credible evidence with respect to any factual issue relevant to 

ascertaining the liability of the taxpayer for any tax imposed by subtitle A or B, the 
 3 

Secretary shall have the burden of proof with respect to such issue”); Davis v. 

Comm’r of Internal Revenue, 394 F.3d 1294, 1298 n.2 (9th Cir. 2005) (“The 

taxpayer bears the burden of showing that he or she meets every condition of a tax 

exemption or deduction.”).

AFFIRMED.
<PAGE>



                                  Exhibit 32.1
                      CHIEF EXECUTIVE OFFICER CERTIFICATION
            PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


I, David R. Stith, President and Chief Executive Officer of Biofarm, Inc. (the
"Company"), hereby certify to my knowledge that:

     (1)  The Company's annual report on Form 10-KSB for the fiscal year ended
          October 31, 2003 (the "Form 10-KSB") fully complies with the
          requirements of Section 13(a) of the Securities Exchange Act of 1934,
          as amended; and



     (2)  The information contained in the Form 10-KSB fairly presents, in all
          material respects, the financial condition and results of operations
          of the Company.


BIOFARM, INC.                                 /s/ David R. Stith
(Registrant)                                  ----------------------------------
                                              David R. Stith
                                              Chief Executive Officer

Dated:   January 27, 2004
**Exhibit
      32**




**CERTIFICATION
        PURSUANT**
 **TO
        18 U.S.C SECTION 1350,**
 **AS
        ADOPTED PURSUANT TO**
 **SECTION
        906 OF THE SARBANES-OXLEY ACT OF 2002**
   In
        connection with the Annual Report of ISCO International, Inc. (the “Company”) on
        Form 10-K for the fiscal year ending December 31, 2006 as filed with the
        Securities and Exchange Commission on the date hereof (the “Report”), each of
        the undersigned officers 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 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.




/s/ **JOHN
              THODE**
            
            
            /s/ **FRANK
              CESARIO***John
                Thode*
              Chief
                Executive Officer
              March 30,
                2007
            
            
            *Frank
                Cesario*
              Chief
                Financial Officer
              March 30,
                2007
EXHIBIT 31(a)



CERTIFICATION

Pursuant to Rules 13a-14(a) and 15d-14(a) of the Securities Exchange Act of 1934



I, Robert A. Lerman, Chief Executive Officer of Thermodynetics, Inc., certify that:



1. I have reviewed this quarterly report on Form 10-Q of Thermodynetics, Inc.;



2. Based on my knowledge, this 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 report;



3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;



4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:



a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;



b) Evaluated the effectiveness of the registrant'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 registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registent's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting.



5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrants auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):



a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant'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 registrant's internal controls over financial reporting.





Date:  February 13, 2009

By:

/s/ Robert A. Lerman

Robert A. Lerman

President and Chief Executive Officer
REF ID:A415Bi9B .... 

More book~ ought to follow the extmiple ot the William 

F. Fri~; though •. Their bookplate is a i-eminder,. 1'1 

· }~~Indian and Ei'lglish, that this here bori'Oiled book bad 

better bf) rett.arneA Pl'Qnto or ti. ~r& Will cone~~. it 

vitb Bil ax. And vbat's more, they have a prehistoric Mexican, 

ax, sto;ie 'but very sharp, h$08U8 right tbere 1n the librs.ry. · 

tor the borrovere.ta eee and heed. 

@'pp roved for Release bv NSA on 12-02-2014 pursuant to E .0. 1352\3 

•
IN RE: Leroy Charles GRIFFITH, Debtor. Leroy Charles Griffith, Plaintiff-Appellant,

v. United States of America, Defendant-Appellee. No. 97-4845. United States Court of Appeals, Eleventh Circuit.

Aug. 6, 1999. Appeal from the United States District Court for the Southern District of Florida (No. 94-0147-cv-LCN); Lenore C. Nesbitt, Judge. (Opinion May 11, 1999, 174 F.3d 1222, 11th Cir., 1999). Before ANDERSON, Chief Judge, and TJOFLAT, EDMONDSON, COX, BIRCH, DUBINA, BLACK, CARNES, BARKETT, HULL and MARCUS, Circuit Judges. BY THE COURT: A member of this court in active service having requested a poll on the suggestion of rehearing en banc and a majority of the judges in this court in ac tive service having voted in favor of granting a rehearing en banc, IT IS ORDERED that the above cause shall be rehear d by this court en banc. The previous panel's opinion is hereby VACATED.
•'-

' " 

Dr. s. 8. Cairm 

Dqpar~t <4 Ma.them.tic• 

UJliversity of lllilloia 

Urb:J.na, Ill:lnota 

Dear Stewarts 

17 i'ebruaey l9?t 

We havo nov raceived lette:ra accepting the Director's invitatiou to panel ~nh1p tram all five of the rten proposed rc;r the 

special. •t't.id¥ under )Ir. McPberso.u. 

M you undoubtedly reoomber / ;you ser.rt letterl concfJ%"J1irJC the 

epeaial atuil1' to Ml'. Desch, Mr. Du.nwll, and l'Jr. Sh\nnon during 

your recent visit to the Agerxry. Inclosed. -ror )'Ollr co.o.Ve:g~~ACI 

are similar lattera to Mr. Howard. e.Dd Protessar lorreatff. T1itte 

require only your aigJlat'l.U"e and subsequent na:ll.1.Jll. -

We are eena1ng notice to Mr. McPheraon that all tive men 

concerned have accepted panel m3mberehip., and that all tive a.re 

be1Jl8 conta.cted. b;y Jotl in rcge,id. to th1• spacial. ettort. 

The wbolAt panel situa.tion bu changed little einett your v1s1'S. 

We intend to aell4 a detailed "'statue report." ar the panel.a' member• 

ah.ip to you and tb&t three paml chairmen on about the tint <# 

March4 

Inol•1 a 

Ltr to Prot. J'orreat«r 

Ltr to Mr,. Hova.rcl 

Sincerely, 

@'pproved for Release by NSA on 07-24-2014 pursuant to E.O. 1352e 

- --- - -~ ----~---

1
99-764.

#### State v. Worthy.

Portage App. No. 97-P-0059. This cause is pending before the court as an appeal from the Court of Appeals for Portage County. On June 30, 1999, this court ordered, *sua sponte,*that the issuance of an order by the Clerk for certification and transmittal of the record and the briefing schedule in this case be stayed.

IT IS ORDERED by the court, *sua sponte,*that the stay of the issuance of an order by the Clerk be lifted and that the Clerk proceed to issue an order for the certification and transmittal of the record pursuant to S.CtPrac.R. V(3).

IT IS FURTHER ORDERED by the court, *sua sponte,*that the stay of the briefing schedule be lifted and that the parties proceed to brief this case as follows:

Proposition of Law No. I of appellant, the state of Ohio, and Cross-Propositions of Law Nos. I through V of appellee, Donald Worthy, shall be briefed.

*1447Appellant shall file the first brief on its Proposition of Law No. I in accordance with the provisions of S.Ct.Prac.R. VI(4)(A).

Appellee shall file the second brief in accordance with the provisions of S.Ct.Prac.R. VI(4)(B). The second brief shall be a combined brief containing both a response to the appellant’s brief and the appellee’s Cross-Propositions of Law and arguments in support of those propositions.

Appellant shall file the third brief in accordance with S.Ct.Prac.R. VI(4)(C). If the appellant elects to file a reply brief in its appeal, the third brief shall be a combined brief containing both a reply and a response to appellee’s arguments on the Cross-Propositions of Law.

Appellee may file the fourth brief, only as a reply to the appellant’s response to the Cross-Propositions of Law, in accordance with S.Ct.Prac.R. VI(4)(D).

IT IS FURTHER ORDERED that this case shall be argued on the same date as Supreme Court case Nos. 99-286, *State v. Williams,*and 99-765, *State v. Suffecool.*

Lundberg Stratton, J., dissents.
Exhibit 32



CERTIFICATION OF CEO AND CFO PURSUANT TO

18 U.S.C. § 1350,

AS ADOPTED PURSUANT TO

§ 906 OF THE SARBANES-OXLEY ACT OF 2002



In connection with the Form 10-Q of Xerox Credit Corporation, a Delaware corporation (the Company), for the quarter ending March 31, 2005, as filed with the Securities and Exchange Commission on the date
hereof (the Report), Gary R. Kabureck, President and Chief Executive Officer of the Company, and John F. Rivera, Vice President, Treasurer and Chief Financial Officer of the Company, each hereby certifies, pursuant to 18 U.S.C. §
1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, to the best of his/her knowledge, 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 Company.
|--- | ----------------------------------------------------------------------------------------------------------------------------------------------------



/s/ Gary R. KabureckGary R. KabureckChief Executive OfficerMay 10, 2005




/s/ John F. RiveraJohn F. RiveraChief Financial OfficerMay 10, 2005




This certification accompanies
this Report pursuant to § 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of § 18 of the Securities Exchange Act of 1934, as
amended.



A signed original of this written statement required by § 906
has been provided to Xerox Credit Corporation and will be retained by Xerox Credit Corporation and furnished to the Securities and Exchange Commission or its staff upon request.
# CE2004084EN.01067101.xml

| 3.4.2004 | EN | Official Journal of the European Union | CE 84/671 |
| --- | --- | --- | --- |

3.4.2004

EN

Official Journal of the European Union

CE 84/671

---

(2004/C 84 E/0757)

WRITTEN QUESTION P-0770/04

by Seán Ó Neachtain (UEN) to the Commission

(5 March 2004)

Subject:   EU citizenship

Subject:

By 1 May 2004, a number of urgent cases relating to EU citizenship will need to have been clarified. Will the Commission therefore state what are the EU citizenship rights after 1 May 2004 in the following two cases: first, a lady who was born in Russia, moved to Latvia and chose to stay there without citizenship and later married an EU citizen and moved to Ireland where she now has residency rights but requires a visa to travel outside Ireland and, second, Latvian citizens living in Ireland or in any other EU Member State, and their EU citizenship status?

Answer given by Mr Vitorino on behalf of the Commission

(24 March 2004)

(24 March 2004)

According to article 17 of the EC Treaty, every person holding the nationality of a Member State shall be a citizen of the Union. Citizenship of the Union shall complement and not replace national citizenship.

In his first example, the Honourable Member seems to refer to the particular situation of stateless persons in Latvia. The Commission is fully aware of this situation. A woman born in Russia and residing in Latvia without citizenship who later marries an EU citizen and moves with him to Ireland, will only benefit from EU citizenship rights, in her own right, if she acquires EU citizenship herself either by marriage or by any other means laid down in the Member State's legislation on acquisition of citizenship. If she remains stateless or retains a third country nationality, she will still be a beneficiary of Community law on the right of free movement and residence and is entitled to reside in Ireland by virtue of being the spouse of an EU citizen.

If she wants to travel to another Member State from Ireland she will effectively require a visa, since Ireland does not apply, by its own choice, the Community legislation on uniform short-stay visas, external border controls and circulation within an area where internal border controls on persons have been abolished (‘Schengen acquis’). However, it should be stressed that, due to her status as the spouse of an EU citizen, she should be granted every facility for obtaining any necessary visas, which shall also be issued free of charge.

In the second example, the Latvian citizen living in Ireland or in any other Member State shall become an EU citizen as from accession of Latvia to the European Union on 1 May 2004 and shall benefit directly from the rights attached to EU citizenship as laid down in Part Two of the EC Treaty and, in particular, from the right to free movement and residence within the territory of the Member States (subject, where relevant, to applicable transitional measures for workers) and the right to vote and to stand as a candidate at municipal and European Parliament elections in the Member State where he resides.

---
Chief J. 0. Wtlltem.a 

SUSLO Uuit, l3ox 55 

lfavy lOO 

Bev York, Bev York 

Dear Chief Willimaai 

REF ID:A62930 

13 April 1955 

L I told Mr•. Friedman I would write 70u in rea.A purcbaab.g .. book tor l(r. Friedman. i:nt~tL ceruina thia book va.a taken t.rom. a 1955 ca.ta.loe;u.e, 

1f r 752, 11A Catalogue ot Books" published by t:he Francia 

tdwarda LW., located at 83, Marylebone lligb. Street, london 

V. l.. 'l'he 'book 4.esirecl ia liated aa Item Bumber 65, Shake .. Spear• (w .. )--Wtllougbby (E.E.) TB mmIHG or m :rIRST 

FOLIO 01 SlWCESPEA!Et :taca1m1le•1 wrappe:ra, 1932, Pl'iced at 

one pound tive 8h1llinp. 

It Will be ver7 m.uah appreci&ted. by Mr. Friedman 

it you will do tbia 'for hill, and he will remit :tally f'or 

all expen1e. 

Mr. Friedman. !• progressing aa vell a.1 oan be ex-

:pected. but 1 t will be approxim&tely tvo months 'before he 

vill 'be al.loved to return to work. 

Sincerel;y, 

@'pp roved for Release by NSA on 06-19-2014 pursuantto E .0. 1352a
~ 

' r~ .. 

.. 

i 

REF ID:A59248 

Subject 

TO AFSA-OOF F.ROlf AFSA-OOl' DATE 29 liq 51 COJJ.MENT NO. 2 

l... Personnel requirements tor APBA-ot:Jr tor Fiscal Year 1952 AN aa tollowsr 

attice 

oar 

:r~w: : : : :: : ::: : : : : :::.:. · :: : : : ::: m ~ on 

ENL 

lI 52 

: ::: : : : :: : : : : : : : : I : : : ''. ~ ~ : I : 

s> It ~ I I I 

fl) CJ;! I I d p 1 ' I ... , ... I w IA IS J 

JUS.~ATIOHt Ad.min1.etrative Aesiatant (rank of Captain) approved bt A'Fs~. to'"as11i1t in praparat.ion or reports, to aid in reeearoh, 

pertor.m administrative duties, and other taske a.a required., 

'WIU.IAV r. FRm'>llAH 

Technical Consultant, AFSA 

• 

• 

---v-. -------- - .... 

Declassified and approved for release by NSA on 07-24-2013 pursuantto E .0. 1352a 
... . ~ REF ID:A59248 , SECURITY FICATJON (Qantl) 

DISPOSITION FORM RESTRICTED 

FILE NO. I SUBJECT Pel'Sonnel Raqu1romcnts 

1U DATE 80MMENT NO. 1 

28 '.May 51 !!I- ?Tctt/241 

lo Request y-ou submit by 31 Ffay personnr.l requirements ~or 

your of't1ce tor Fiscal Year 1952 in the rorm shown below. 

DJ'anoh "foi- other majoiaub-un1 t • 1t 

an7) 

F!' 61 

~P~i :: : : I: : llJ : :: : 

T'T!L (l) 

crv ~-4 

FY _ 52 _.. 

:::: : :: = I 

(1) Use T dtd l Apr 51 plua an~ aJmr9ve:.9 1noreasoa 

JDSTJM'CA':'!Ol11 (Shol't statement on 1ncreas<'s ovnr 

previous yea:r) 

2o In tho evAnt that your nar.ds aro COlTetlatod \":1th overall 

AF'nA stl'on~th11 it can be assumncJ thut the AT!' t.. strencth ror Piscal 

Year 1952 will be about 8500• representing an 1nor1taao or about 1600 

oiv111un pos1t1ons or BO? civilian man-years. 

3o Fiscal Yenr 1952 r1r,uroa will be 11m1ted to functions, 

projects and p~o~ra110 already n:>t>l'oved. 

~.m,-....... _..--

Aaa•t Compt:r 

DD 1 i~~~o 9 6 REPLACES NME FORM 96. 1 ocr cs. wH1t::H MAY BE usEo. ll-l&Sll... •• S. ....,L'llRNEflT PRlmN& OFFICE
<TABLE> <S> <C>

<ARTICLE> 9

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               MAR-31-2000
<CASH>                                           9,880
<INT-BEARING-DEPOSITS>                               0
<FED-FUNDS-SOLD>                                     0
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                     43,693
<INVESTMENTS-CARRYING>                               0
<INVESTMENTS-MARKET>                                 0
<LOANS>                                        137,825
<ALLOWANCE>                                      2,468
<TOTAL-ASSETS>                                 193,526
<DEPOSITS>                                     163,954
<SHORT-TERM>                                     9,650
<LIABILITIES-OTHER>                              1,401
<LONG-TERM>                                          0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        30,351
<OTHER-SE>                                      19,328
<TOTAL-LIABILITIES-AND-EQUITY>                 193,526
<INTEREST-LOAN>                                  3,280
<INTEREST-INVEST>                                  803
<INTEREST-OTHER>                                     0
<INTEREST-TOTAL>                                 4,083
<INTEREST-DEPOSIT>                                 960
<INTEREST-EXPENSE>                               1,119
<INTEREST-INCOME-NET>                            2,964
<LOAN-LOSSES>                                        0
<SECURITIES-GAINS>                                   0
<EXPENSE-OTHER>                                  1,906
<INCOME-PRETAX>                                    952
<INCOME-PRE-EXTRAORDINARY>                         952
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       409
<EPS-BASIC>                                        .04
<EPS-DILUTED>                                      .04
<YIELD-ACTUAL>                                    6.69
<LOANS-NON>                                        505
<LOANS-PAST>                                        13
<LOANS-TROUBLED>                                 2,000
<LOANS-PROBLEM>                                      0
<ALLOWANCE-OPEN>                                 2,457
<CHARGE-OFFS>                                        0
<RECOVERIES>                                        11
<ALLOWANCE-CLOSE>                                2,468
<ALLOWANCE-DOMESTIC>                             2,468
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                              0


</TABLE>
REF ID:A362662 

( > I 

(-i. ,;.: ·~ ~ I/·•, -.- r 

I J EOHFIDEHTIAQ 

8 

JWM lJ, 19J6 

~ 1011 lueareb • Deftlo.-...t Di rlaicm 

(TSRUs hr Plua ~ Tra.1.lliac DiT1.tioa. 

l. Tb.ere an attached two aoh1au tor t111oipherl1tg mtt.er 

el~ t.Joa.Jlmitt.M "'1 taaa1•1l• or Mlepbet. ..... 0.. 

ot thMe Hil•u ia t.he jobt ia.,..t.ioa ot C.Oloael J. O. kuborcne 

and ..,..it, eoueiftd MftZ'al 7..n &fO• The ot.Mr ill S1 OWD idM 

tor ue 1D comMUa wi\h dot .. ~ ot tacsiaile trsnaiaaioa. 

Z. It 1t dHi.rM to tile applica.Uon tor patent on th•N 

qn..a &ad appara tGa. 

lilllu r. 1riadmn • 

.lttacbMs 

! 9Cb•••· 

Declassified and approved for release by NSA on 07-22-2014 pursuantto E_Q_ 1352a 

CO~JFIDE~JTIAQ