alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
<TABLE> <S> <C>

<ARTICLE> 5
<CIK> 0000889187
<NAME> UNIVERSAL STANDARD MEDICAL LABORATORIES, INC.
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                           2,227
<SECURITIES>                                         0
<RECEIVABLES>                                   15,453
<ALLOWANCES>                                     8,157
<INVENTORY>                                      1,053
<CURRENT-ASSETS>                                12,338
<PP&E>                                          17,416
<DEPRECIATION>                                   7,721
<TOTAL-ASSETS>                                  57,072
<CURRENT-LIABILITIES>                                0
<BONDS>                                         11,603
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        32,242
<OTHER-SE>                                     (6,025)
<TOTAL-LIABILITY-AND-EQUITY>                    57,072
<SALES>                                         57,564
<TOTAL-REVENUES>                                57,564
<CGS>                                           39,260
<TOTAL-COSTS>                                   39,260
<OTHER-EXPENSES>                                17,216
<LOSS-PROVISION>                                 4,141
<INTEREST-EXPENSE>                               1,790
<INCOME-PRETAX>                                (9,218)
<INCOME-TAX>                                   (1,467)
<INCOME-CONTINUING>                            (7,751)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (7,751)
<EPS-PRIMARY>                                   (1.20)
<EPS-DILUTED>                                   (1.20)


</TABLE>
T.C. Memo. 2016-210

UNITED STATES TAX COURT

BARRY R. SKOG, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 21720-13. Filed November 17, 2016. 

Barry R. Skog, pro se.

Jeremy J. Eggerth, for respondent.

MEMORANDUM OPINION

HOLMES, Judge: Barry Skog claims that out of fear for his daughter’s

financial future he withdrew money from his wife’s IRA during their divorce. He

also claims that he rolled it over into an account for the daughter’s benefit in some
- 2 -

[*2] way that qualified as tax-free. The Commissioner disagrees because the

1

money seems to have disappeared. 

Background

Skog is a Minnesota resident, and we set the case for trial in St. Paul. The

Commissioner proposed a stipulation under Tax Court Rule 91. When Skog

didn’t respond, we deemed the Commissioner’s proposed facts stipulated. The

parties then agreed to submit the case for decision under Tax Court Rule 122,

which prevented a trial. 

The stipulation shows that Skog made withdrawals from his wife’s IRA in

2011 that totaled nearly $45,000. Skog claims that he moved this money into the

Norvin A. Skog Irrevocable Trust (Trust), and that his daughter is the Trust’s

beneficiary. The Trust’s paperwork, however, does not name her as a beneficiary. 

The Commissioner also subpoenaed the Trust’s investment account records. They

show some fluctuation in value and some withdrawals, but no deposits during

2011. We don’t know where the money went, but these records show that it didn’t

go to the Trust.

 The Skogs don’t challenge the other items of unreported income in the

1

notice of deficiency, or the imposition of a substantial-understatement penalty

under 26 U.S.C. section 6662(a) and (b)(2). 
- 3 -

[*3] Discussion

Section 408(d) of the Internal Revenue Code governs distributions from

qualified retirement plans such as IRAs. Skog is correct that a distribution need

not be included in gross income if it falls within the “rollover” exception. This

exception requires that the amount rolled over go into another qualifying

retirement account within 60 days of its distribution, and that this rollover account

be for the benefit of the individual for whom the original account was maintained. 

See 26 U.S.C. sec. 408(d)(3)(A), (D); Schoof v. Commissioner, 110 T.C. 1, 7

(1998). 

Skog did not show where the money went. If, contrary to the subpoenaed

records, it did go into the Trust’s account, there is no evidence that it went there

within 60 days of any of the distributions or that the Trust’s account was a

qualifying retirement account. And by Skog’s own admission, the Trust account

was for the benefit of his daughter and not his soon-to-be ex-wife.

Decision will be entered for

respondent.
EXHIBIT 32.1

# 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
Quarterly Report of Dotronix, Inc. (the Company) on Form 10-QSB for the quarter ended December 31, 2004 as filed with
the Securities and Exchange Commission (the Report), I, Kurt T. Sadler, Chief Executive Officer of the Company,
certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §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 operations
of the Company.

|Dated:   February 19, 2005 |                                       |  | /s/   Kurt T. Sadler |  | 
|-------------------------- | ------------------------------------- |  | -------------------- |  | 
|                           |                                      
|                           | Kurt T. SadlerChief Executive Officer | 



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



<ARTICLE>  5

<S>                                                           <C>

<PERIOD-TYPE>                                                        3-MOS
<FISCAL-YEAR-END>                                              Jan-31-2000
<PERIOD-START>                                                 May-01-2000
<PERIOD-END>                                                   Jul-31-2000
<CASH>                                                           2,325,000
<SECURITIES>                                                             0
<RECEIVABLES>                                                    1,471,000
<ALLOWANCES>                                                        15,000
<INVENTORY>                                                          7,000
<CURRENT-ASSETS>                                                 4,242,000
<PP&E>                                                           7,144,000
<DEPRECIATION>                                                   1,197,000
<TOTAL-ASSETS>                                                  17,647,000
<CURRENT-LIABILITIES>                                            2,148,000
<BONDS>                                                            366,000
<PREFERRED-MANDATORY>                                                    0
<PREFERRED>                                                         11,000
<COMMON>                                                            64,000
<OTHER-SE>                                                      13,820,000
<TOTAL-LIABILITY-AND-EQUITY>                                    17,647,000
<SALES>                                                                  0
<TOTAL-REVENUES>                                                 2,154,000
<CGS>                                                                    0
<TOTAL-COSTS>                                                      888,000
<OTHER-EXPENSES>                                                 2,949,000
<LOSS-PROVISION>                                                         0
<INTEREST-EXPENSE>                                                  27,000
<INCOME-PRETAX>                                                 (9,487,000)
<INCOME-TAX>                                                             0
<INCOME-CONTINUING>                                             (9,487,000)
<DISCONTINUED>                                                           0
<EXTRAORDINARY>                                                          0
<CHANGES>                                                                0
<NET-INCOME>                                                    (9,487,000)
<EPS-BASIC>                                                        (1.50)
<EPS-DILUTED>                                                        (1.50)





</TABLE>
* 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. 95-20927

Summary Calendar

_____________________

NCNB TEXAS NATIONAL BANK, As receiver for

First Republicbank Houston NA and 

KWP FINANCIAL I, INC.,

Plaintiff - Appellees,

versus

ALLEN HOUK, Trustee, Et Al.,

Defendants,

SIU NIN NG, also known as David Ng;

PO-SHIN WONG NG

 Defendants - Appellants.

________________________________________________

Appeal from the United States District Court

for the Southern District of Texas

(CA-H-91-571)

________________________________________________

June 21, 1996

Before DAVIS, BARKSDALE, and DeMOSS, Circuit Judges.

PER CURIAM:*

Siu Nin Ng and Po-Shin Wong Ng (Ngs) appeal from the district

court's Order Requiring Turnover, Appointing Receiver, and

Enjoining Persons. They complain that the district court lacked
- 2 -

sufficient evidence of ownership of property to grant a turnover;

that it erred by ordering turnover as to unspecified property; that

it lacked sufficient evidence that there was property that could

not be readily attached or levied; and that it erred when it

appointed an unqualified receiver.

Applying Texas law, we review a turnover order for abuse of

discretion. Jacobs v. Adams, 874 S.W.2d 166, 167 (Tex. App. -

Houston 1994, no writ). The decision to appoint a receiver in

turnover proceedings is also within the discretion of the trial

court. Schultz v. Cadle Co., 825 S.W.2d 151, 155 (Tex. App.-

Dallas 1992, writ denied). We find no abuse of discretion in the

application of the Texas Turnover Statute.

AFFIRMED.
Exhibit 31.1
CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT
I, Donald D. Wolf, Chairman of the Board and Chief Executive Officer ofWestport Resources Corporation, certify that:
1. I have reviewed this annual report on Form 10-K of WestportResources Corporation; 2. Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessaryto make the statements made, in light of the circumstances under whichsuch statements were made, not misleading with respect to the periodcovered by this report; 3. Based on my knowledge, the financial statements, and otherfinancial information included in this report, fairly present in allmaterial respects the financial condition, results of operations andcash flows of the registrant as of, and for, the periods presented inthis report; 4. The registrant’s other certifying officer(s) and I are responsiblefor establishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for theregistrant and have:  (a) Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision,to ensure that material information relating to the registrant, includingits consolidated subsidiaries, is made known to us by others within thoseentities, particularly during the period in which this report is beingprepared;  (b) Evaluated the effectiveness of the registrant’s disclosure controlsand procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end ofthe period covered by this report based on such evaluation; and  (c) Disclosed in this report any change in the registrant’s internalcontrol over financial reporting that occurred during the registrant’smost recent fiscal quarter (the registrant’s fourth fiscal quarter in thecase of an annual report) that has materially affected, or is reasonablylikely to materially affect, the registrant’s internal control overfinancial reporting; and 5. The registrant’s other certifying officer(s) and I have disclosed,based on our most recent evaluation of internal control over financialreporting, to the registrant’s auditors and the audit committee of theregistrant’s board of directors (or persons performing the equivalentfunctions):  (a) All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably 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 otheremployees who have a significant role in the registrant’s internalcontrol over financial reporting.   March 4, 2004   /s/ DONALD D. WOLFName: Donald D. WolfTitle: Chairman of the Board and Chief Executive Officer
i 

~ I . 

I 

I 

r 

I 

i 

i. 

I 

I 

I 

I 

i 

I 

I 

.1 · 

I 

·, 

, 

-'· , ... RE~··ID:A6-68·15 i 

,, 

..... ·. _: ..... · ·' 

22 April 19$2 ., 

. . 

Major Gener&l Roy H. ~~ USAF 

Commanding General · 

USAF Security Service . · 

· Brooks Air Force Base, Texas. 

· Dear Roy:. . I have had it :on ury mind to write and tell you how pleased 

I Wa.s to receive through Channel~ the. very fine. letter you sent 

to General Canine in regard to my· part..i.cipa tion in the CoJJ111unications securi. ty Officers• Conference ·last men th. ~t was· certainly 

generous in its praise. or m:I' contribution and l am 'indebted to 

you for taking the time ·from mu~h. mo~ pressing affairs to write 

such a nice letter. · · 

With cordial greeti~gs to··Mary and to. you, .I am,, . . . . . . ... -

. sili~ere.1.7, . , . . -·.. . . -. 

.. ~ ... :. 

... 

WILLIAM F •. ~RimMAH· 

....... 

.- ·. 

I \' .-

. , ..... ... . · ... •' 

'· ... . .. - ;- . 

@'pprov~d for Rele~se by NSA on 10-25-2013 pursuantto E.O. 1352e· '", 1 o 

1 1 

0 -. I : • ' 1 

.., ~· • 1, 1 ~ , I o ' 1 

... '
IN THE SUPREME COURT OF PENNSYLVANIA EASTERN DISTRICT COMMONWEALTH OF PENNSYLVANIA, Respondent

v. THOMAS DREW, Petitioner : : : : : : : : : : : No. 517 EAL 2014 Petition for Allowance of Appeal from the Order of the Superior Court

ORDER PER CURIAM AND NOW , this 13th day of April, 2015, the Petition for Allowance of Appeal is DENIED
.
----

| 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 operation of the Company. |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------|

| Dated:  March 14, 2011 | CPI AEROSTRUCTURES, INC. |
|----------------------------------|--------------------------|
|                             | (Registrant)             |
|                             |                     |   |
|                             | By:                      | /s/ Edward J. Fred |
|                             |                     | Edward J. Fred |
|                             |                     | Chief Executive Officer, President and Director |

| Dated:  March 14, 2011 | CPI AEROSTRUCTURES, INC. |
|----------------------------------|--------------------------|
|                             | (Registrant)             |
|                             |                     |   |
|                             | By:                      | /s/ Vincent Palazzolo |
|                             |                     | Vincent Palazzolo |
|                             |                     | Chief Financial Officer and Secretary |

----
[Federal Register Volume 80, Number 44 (Friday, March 6, 2015)]
[Notices]
[Page 12208]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-05126]


=======================================================================
-----------------------------------------------------------------------

PENSION BENEFIT GUARANTY CORPORATION


Proposed Submission of Information Collection for OMB Review; 
Comment Request; Annual Financial and Actuarial Information Reporting

AGENCY: Pension Benefit Guaranty Corporation.

ACTION: Notice; correction.

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

SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) published a 
document in the Federal Register on March 2, 2015, concerning a 
proposed submission of an information collection on Annual Financial 
and Actuarial Information Reporting for OMB review. The document 
contained an inadvertent error in the subject heading.

FOR FURTHER INFORMATION CONTACT: Grace Kraemer, Attorney, or Catherine 
B. Klion, Assistant General Counsel, Office of the General Counsel, 
Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 
20005-4026; 202-326-4024. (TTY and TDD users may call the Federal relay 
service toll-free at 1-800-877-8339 and ask to be connected to 202-326-
4024.)

Correction

    In the Federal Register of March 2, 2015, in 80 FR 11240, correct 
the subject heading to read:

Proposed Submission of Information Collection for OMB Review; Comment 
Request; Annual Financial and Actuarial Information Reporting

    Issued in Washington, DC, this 2nd day of March, 2015.
Catherine B. Klion,
Assistant General Counsel, Pension Benefit Guaranty Corporation.
[FR Doc. 2015-05126 Filed 3-5-15; 8:45 am]
 BILLING CODE 7709-02-P
Exhibit 8.1
 LIST OF CONSOLIDATED SUBSIDIARIES
 JURISDICTION OFNAME
    
    INCORPORATIONPOSCO Engineering & Construction Co., Ltd.
    
    KoreaPosteel Co., Ltd.
    
    KoreaPOSCON Co., Ltd.
    
    KoreaPohang Coated Steel Co., Ltd.
    
    KoreaPOSCO Machinery & Engineering Co., Ltd.
    
    KoreaPOSDATA Co., Ltd.
    
    KoreaPOSCO Research Institute
    
    KoreaSeung Kwang Co., Ltd.
    
    KoreaPOS-AC Co., Ltd.
    
    KoreaPOSCO Specialty Steel Co., Ltd.
    
    KoreaPOSCO Machinery Co., Ltd.
    
    KoreaPOSTECH Venture Capital Co., Ltd.
    
    KoreaPOSCO Refractories & Environment Company Ltd. (POSREC)
    
    KoreaPOSCO Terminal Co., Ltd.
    
    KoreaMetapolis Co., Ltd.
    
    KoreaPosmate Co., Ltd.
    
    KoreaSamjung Packing & Aluminum Co., Ltd.
    
    KoreaPOSCO Power Corp.
    
    KoreaPOSTECH 2006 Energy Fund
    
    KoreaPOSCORE Co., Ltd.
    
    KoreaPOSCO America Corporation (POSAM)
    
    U.S.A.POSCO Australia Pty. Ltd. (POSA)
    
    AustraliaPOSCO Canada Ltd. (POSCAN)
    
    CanadaPOSCAN Elkview Coal Ltd.
    
    CanadaPOSCO Asia Co., Ltd. (POA)
    
    Hong KongVSC POSCO Steel Corporation (VPS)
    
    VietnamDALIAN POSCO-CFM Coated Steel Co., Ltd.
    
    ChinaPOS-Tianjin Coil Center Co., Ltd.
    
    ChinaPOSMETAL Co., Ltd.
    
    JapanShanghai Real Estate Development Co., Ltd.
    
    ChinaIBC Corporation
    
    VietnamPOSLILAMA Steel Structure Co., Ltd.
    
    VietnamZhangjiagang Pohang Stainless Steel Co., Ltd.
    
    ChinaPOSCO (Guangdong) Pohang Coated Steel Co., Ltd.
    
    ChinaPOSCO-Thailand Co., Ltd.
    
    ThailandMyanmar-POSCO Steel Co., Ltd.
    
    MyanmarZhangjiagang POSHA Steel Port Co., Ltd.
    
    ChinaPOS-OPC Co., Ltd. (Fujiura Butsuryu Center Co., Ltd.)
    
    JapanPOSCO Investment Co., Ltd.
    
    Hong KongPOSMMIT Steel Center SDN BHD (POSMMIT)
    
    MalaysiaQingdao Pohang Stainless Steel Co., Ltd.
    
    ChinaPOSCO (Suzhou) Automotive Processing Center Co., Ltd.
    
    ChinaPOSEC-Hawaii Inc.
    
    U.S.A.POS-Qingdao Coil Center Co., Ltd.
    
    China




---



##### 



JURISDICTION OFNAME
    
    INCORPORATIONPOS-ORE Pty. Ltd.
    
    AustraliaPOSCO-China Holding Corp.
    
    ChinaPOSCO-JAPAN Co., Ltd.
    
    JapanPOSCO E&C (Zhangjiagang) Engineering & Consulting Co., Ltd.
    
    ChinaPOS-CD Pty. Ltd.
    
    AustraliaPOS-GC Pty. Ltd.
    
    AustraliaPOSCO-India Private Ltd.
    
    IndiaPOS-India Steel Processing Centre Pvt. Ltd.
    
    IndiaPOS-NPC Co., Ltd.
    
    JapanPOSCO-Foshan Steel Processing Center Co., Ltd.
    
    ChinaPOSCO E&C (Beijing) Co., Ltd.
    
    ChinaPOS-MPC S.A. de C.V.
    
    MexicoZhangjigang Pohang Port Co., Ltd.
    
    ChinaPOSCO-Vietnam Co., Ltd.
    
    VietnamPOSCO-Mexico Co., Ltd.
    
    MexicoPOSS Delhi Steel Processing Centre Pvt. Ltd.
    
    IndiaPOS-NP Pty. Ltd.
    
    AustraliaPOSCO-Vietnam Processing Center Co., Ltd.
    
    VietnamSuzhou POSCORE
    
    China
 2
Exhibit 99.1

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

I, Thomas E. Chorman,  pursuant to 18 U. S. C. Section 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, certify that:

1.   I have  reviewed  this annual report on Form 10-K of Foamex L.P. and Foamex
     Capital Corporation for the period ended December 29, 2002 (the "Report");

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; and

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.


Date: March 27, 2003

Foamex L.P.                                     Foamex Capital Corporation

/s/ Thomas E. Chorman                           /s/ Thomas E. Chorman
-------------------------------------           ------------------------------
Thomas E. Chorman                               Thomas E. Chorman
President and Chief Executive Officer           President


A signed  original of this  written  statement  required by Section 906 has been
provided to Foamex L.P. and Foamex Capital  Corporation  and will be retained by
Foamex L.P. and Foamex Capital  Corporation  and furnished to the Securities and
Exchange Commission or its staff upon request.