alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
* Pursuant to 5TH CIR. R. 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 5TH CIR.

R. 47.5.4.

IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 07-20363

Summary Calendar

UNITED STATES OF AMERICA

Plaintiff-Appellee

v.

ARTHUR R. HARRISON; FLOYD YOUNG; AUDRA RENEE HARRISON

Defendants-Appellants

Appeals from the United States District Court 

for the Southern District of Texas

USDC No. H-05-3507

Before STEWART, OWEN and SOUTHWICK, Circuit Judges.

PER CURIAM:*

On appeal, Arthur R. Harrison disputes the district court’s assessment of

his outstanding federal income tax liability. Both Harrison and his adult

daughter, Audra Renee Harrison, challenge the court’s determination that

Arthur Harrison fraudulently transferred or concealed certain real and personal

property by nominally titling the property in the name of either FloydYoung or

United States Court of Appeals

Fifth Circuit

F I L E D

April 8, 2008

Charles R. Fulbruge III

Clerk
No. 07-20363

1 The court’s determination that Harrison was the true owner of the property meant

that the property was subject to foreclosure and sale to satisfy Harrison’s outstanding tax

liability.

2

of Harrison’s daughter, Audra.1 Harrison’s daughter also asserts that she was

entitled to a jury trial on issues related to the ownership of the disputed

property. However, the government’s suit against Harrison was one to enforce

tax liens and set aside fraudulent conveyances. There is no right to a jury trial

in an equitable action to enforce a tax lien. Federal Deposit Ins. Corp. v. New

London Enterprises, Ltd., 619 F.2d 1099, 1103 (5th Cir. 1980). Ms. Harrison

argues that she has the right to a jury trial independent of any rights that

Harrison may have. This argument is without merit. The government is not

asserting an independent action against Ms. Harrison. She was named as a

defendant in the suit as the record owner ofthe property. The government’s sole

claim is against Harrison for fraudulent conveyance, and this Court has made

it clear that there is no right to a jury trial in such a case. Duncan v. First Nat’l

Bank, 597 F.2d 51, 56 (5th Cir. 1979). 

The district court entered Findings of Fact and Conclusions of Law after

a seven-day bench trial in which the court heard testimony from sixteen

witnesses. We have reviewed the court’s detailed findings and the record in this

case, and have considered the briefs of the parties. We are satisfied the district

court committed no reversible error. Therefore, we affirm the district court’s

judgment for the same reasons set out in the Findings of Fact and Conclusions

of Law dated March 13, 2007. All outstanding motions are DENIED.

AFFIRMED.
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 Opticon Systems, Inc; (the "Company") on Form 10-K for the year ended June 30, 2010, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Peter Messineo, Principal Financial Officerof the Company, certify, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2001, that:





The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and





The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.





Dated: September 28, 2010











/s/ Peter Messineo
 Peter Messineo, Principal Financial Officer and
 Principal Accounting Officer and Director
I 

114TH CONGRESS 

2D SESSION H. R. 6290 

To amend the Internal Revenue Code of 1986 to extend certain tax incentives 

for biodiesel, renewable diesel, and alternative fuels. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 28, 2016 

Mr. VALADAO (for himself and Mr. COSTA) introduced the following bill; which 

was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

certain tax incentives for biodiesel, renewable diesel, and 

alternative fuels. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. EXTENSION OF BIODIESEL AND RENEWABLE 

4 DIESEL INCENTIVES. 

5 (a) INCOME TAX CREDIT.— 

6 (1) IN GENERAL.—Subsection (g) of section 

7 40A of the Internal Revenue Code of 1986 is 

8 amended by striking ‘‘December 31, 2016’’ and in9 serting ‘‘December 31, 2018’’. 


SSpencer on DSK4SPTVN1PROD with BILLS
2 

•HR 6290 IH

1 (2) EFFECTIVE DATE.—The amendment made 

2 by this subsection shall apply to fuel sold or used 

3 after December 31, 2016. 

4 (b) EXCISE TAX INCENTIVES.— 

5 (1) IN GENERAL.—Section 6426(c)(6) of such 

6 Code is amended by striking ‘‘December 31, 2016’’ 

7 and inserting ‘‘December 31, 2018’’. 

8 (2) PAYMENTS.—Section 6427(e)(6)(B) of such 

9 Code is amended by striking ‘‘December 31, 2016’’ 

10 and inserting ‘‘December 31, 2018’’. 

11 (3) EFFECTIVE DATE.—The amendments made 

12 by this subsection shall apply to fuel sold or used 

13 after December 31, 2016. 

14 SEC. 2. EXTENSION OF EXCISE TAX CREDITS RELATING TO 

15 ALTERNATIVE FUELS. 

16 (a) EXTENSION OF ALTERNATIVE FUELS EXCISE

17 TAX CREDITS.— 

18 (1) IN GENERAL.—Sections 6426(d)(5) and 

19 6426(e)(3) of the Internal Revenue Code of 1986 

20 are each amended by striking ‘‘December 31, 2016’’ 

21 and inserting ‘‘December 31, 2018’’. 

22 (2) OUTLAY PAYMENTS FOR ALTERNATIVE

23 FUELS.—Section 6427(e)(6)(C) of such Code is 

24 amended by striking ‘‘December 31, 2016’’ and in25 serting ‘‘December 31, 2018’’. 


SSpencer on DSK4SPTVN1PROD with BILLS
3 

•HR 6290 IH

1 (b) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to fuel sold or used after December 

3 31, 2016. 

Æ 


SSpencer on DSK4SPTVN1PROD with BILLS
# Historical Cost Indexes

The table below lists both the RSMeans Historical Cost Index based on Jan. 1, 1993 = 100 as well as the computed value of an index based on Jan. 1, 2011 costs. Since the Jan. 1, 2011 figure is estimated, space is left to write in the actual index figures as they become available through either the quarterlyMeans Construction Cost Indexesor as printed in theEngineering News-Record. To compute the actual index based on Jan. 1, 2011 = 100, divide the Historical Cost Index for a particular year by the actual Jan. 1, 2011 Construction Cost Index. Space has been left to advance the index figures as the year progresses.

Historical Current Index Historical Current Index Historical Current Index Cost Index Based on Cost Index Based on Cost Index Based on Year Jan. 1, 1993 = 100 Jan. 1, 2011 = 100 Year Jan. 1, 1993 = 100 Jan. 1, 2011 = 100 Year Jan. 1, 1993 = 100 Jan. 1, 2011 = 100 Est. Actual Est. Actual Actual Est. Actual Actual Est. Actual Oct 2011* July 1996 110.2 59.6 July 1978 53.5 28.9 July 2011* 1995 107.6 58.2 1977 49.5 26.8 April 2011* 1994 104.4 56.4 1976 46.9 25.4 Jan 2011* 185.0 100.0 100.0 1993 101.7 55.0 1975 44.8 24.2 July 2010 183.5 99.2 1992 99.4 53.7 1974 41.4 22.4 2009 180.1 97.4 1991 96.8 52.3 1973 37.7 20.4 2008 180.4 97.5 1990 94.3 51.0 1972 34.8 18.8 2007 169.4 91.6 1989 92.1 49.8 1971 32.1 17.4 2006 162.0 87.6 1988 89.9 48.6 1970 28.7 15.5 2005 151.6 81.9 1987 87.7 47.4 1969 26.9 14.5 2004 143.7 77.7 1986 84.2 45.5 1968 24.9 13.5 2003 132.0 71.4 1985 82.6 44.7 1967 23.5 12.7 2002 128.7 69.6 1984 82.0 44.3 1966 22.7 12.3 2001 125.1 67.6 1983 80.2 43.3 1965 21.7 11.7 2000 120.9 65.4 1982 76.1 41.2 1964 21.2 11.5 1999 117.6 63.6 1981 70.0 37.8 1963 20.7 11.2 1998 115.1 62.2 1980 62.9 34.0 1962 20.2 10.9
1997 112.8 61.0 1979 57.8 31.2 1961 19.8 10.7 

### Adjustments to Costs The Historical Cost Index can be used to convert National Average building costs at a particular time to the approximate building costs for some other time.


### Example: Estimate and compare construction costs for different years in the same city. To estimate the National Average construction cost of a building in 1970, knowing that it cost $900,000 in 2011: INDEX in 1970 = 28.7 INDEX in 2011 = 185.0

Note: The City Cost Indexes for Canada can be used to convert U.S. National averages to local costs in Canadian dollars. Time Adjustment using the Historical Cost Indexes: Index for Year A Index for Year Bx Cost in Yea r B = Cost in Year A

INDEX 1970 INDEX 2011 x Cost 2011 = Cost 1970
28.7 185.0 x $900,000 = .155 x $900,000 = $139,500
The construction cost of the building in 1970 is $139,500.

*Historical Cost Index updates and other resources are provided on the following website. http://www.reedconstructiondata.com/rsmeans/chgnotice/842339

700
```

[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 975 Engrossed in Senate (ES)]

  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
104th CONGRESS
  2d Session
                                 S. 975

_______________________________________________________________________

                                 AN ACT

 
To authorize the Secretary of Transportation to issue a certificate of 
   documentation with appropriate endorsement for employment in the 
      coastwise trade for the vessel JAJO, and for other purposes.

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

SECTION 1. VESSEL DOCUMENTATION.

    Notwithstanding section 27 of the Merchant Marine Act, 1920 (46 
U.S.C. App. 883), section 8 of the Act of June 19, 1886 (24 Stat. 81, 
chapter 421; 46 U.S.C. App. 289), and section 12106 of title 46, United 
States Code, the Secretary of Transportation may issue a certificate of 
documentation with appropriate endorsement for employment in the 
coastwise trade for the vessel JAJO, hull identification number 
R1Z200207H280, and State of Rhode Island registration number 388133.

            Passed the Senate July 29, 1996.

            Attest:

                                                             Secretary.
104th CONGRESS

  2d Session

                                 S. 975

_______________________________________________________________________

                                 AN ACT

To authorize the Secretary of Transportation to issue a certificate of 
   documentation with appropriate endorsement for employment in the 
      coastwise trade for the vessel JAJO, and for other purposes.
```
#### UNITED STATES of America, Plaintiff-Appellee, v. Vanessa Lynn RODRIGUEZ, Defendant-Appellant.

No. 16-10165

United States Court of Appeals, Ninth Circuit.

Submitted October 23, 2017 *

Filed October 27, 2017

Sandra Marie Hansen, Esquire, Assistant U.S. Attorney, USTU-Office of the US Attorney, Tucson, AZ, for Plaintiff-Appellee

D. Erendira Castillo-Reina, Law Practice of Erendira Castillo, Tucson, AZ, for Defendant-Appellant

Before: LEAVY, WATFORD, and FRIEDLAND, Circuit Judges.

*

 The panel unanimously concludes this case is suitable for decision without oral argument. *See*Fed. R, App. P. 34(a)(2).

*687MEMORANDUM **

Vanessa Lynn Rodriguez appeals from the district court’s judgment and challenges the sentence of 12 months and 163 days imposed upon revocation of probation. We have jurisdiction under 28 U.S.C. § 1291, and we affirm.

Rodriguez contends that the sentence is substantively unreasonable because the district court ordered it to run consecutively to her state sentence. The district court did not abuse its discretion. *See Gall v. United States, 552*U.S. 38, 51, 128 S.Ct. 586, 169 L.Ed.2d 445 (2007). The sentence is substantively reasonable in light of the 18 U.S.C. § 3583(e) sentencing factors and the totality of the circumstances. *See Gall, 552*U.S. at 51, 128 S.Ct. 586; *see also*U.S.S.G. § 5G1.3(d) (court may impose sentence to run consecutively to undischarged term of imprisonment “to achieve a reasonable punishment for the instant offense”). '

Moreover, contrary to Rodriguez’s contention, the district court did not violate *Tapia v. United States,*564 U.S. 319, 131 S.Ct. 2382, 180 L.Ed.2d 357 (2011). The record reflects that, while the district court urged Rodriguez to use her time in prison wisely, it did not impose or lengthen the sentence to promote Rodriguez’s rehabilitation. *See id.*at 334, 131 S.Ct. 2382 (federal court does not run afoul of 18 U.S.C. § 3582(a) by “discussing the opportunities for rehabilitation within prison”). The court’s remarks about the state parole system were directed to the issue of whether federal supervision after Rodriguez’s release was warranted, which does not implicate *Tapia. See United States v. Grant,*664 F.3d 276, 280 (9th Cir. 2011).

AFFIRMED.

**

 This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM UNAUDITED
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF AND FOR THE SIX MONTH PERIOD
ENDED JUNE 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 10-Q
FILING.
</LEGEND>
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                           3,303
<SECURITIES>                                         0
<RECEIVABLES>                                    5,678
<ALLOWANCES>                                     1,629
<INVENTORY>                                          0
<CURRENT-ASSETS>                                 7,674
<PP&E>                                           5,066
<DEPRECIATION>                                   4,199
<TOTAL-ASSETS>                                  10,452
<CURRENT-LIABILITIES>                            4,635
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            14
<OTHER-SE>                                       4,976
<TOTAL-LIABILITY-AND-EQUITY>                    10,452
<SALES>                                              0
<TOTAL-REVENUES>                                 5,831
<CGS>                                            3,629
<TOTAL-COSTS>                                   12,545
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 (6,787)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    (7,035)
<EPS-BASIC>                                      (0.51)
<EPS-DILUTED>                                    (0.51)


</TABLE>
[Federal Register Volume 87, Number 47 (Thursday, March 10, 2022)]
[Notices]
[Page 13759]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-05108]


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

DEPARTMENT OF JUSTICE

Antitrust Division


Notice Pursuant to the National Cooperative Research and 
Production Act of 1993--Railpulse, LLC

    Notice is hereby given that, on January 7, 2022, pursuant to 
Section 6(a) of the National Cooperative Research and Production Act of 
1993, 15 U.S.C. 4301 et seq. (``the Act''), RailPulse, LLC 
(``RailPulse'') has filed written notifications simultaneously with the 
Attorney General and the Federal Trade Commission disclosing changes in 
its membership. The notifications were filed for the purpose of 
extending the Act's provisions limiting the recovery of antitrust 
plaintiffs to actual damages under specified circumstances. 
Specifically, The Greenbrier Companies, Lake Oswego, OR has been added 
as a party to this venture.
    No other changes have been made in either the membership or planned 
activity of the group research project. Membership in this group 
research project remains open, and RailPulse intends to file additional 
written notifications disclosing all changes in membership.
    On April 20, 2021, RailPulse filed its original notification 
pursuant to Section 6(a) of the Act. The Department of Justice 
published a notice in the Federal Register pursuant to Section 6(b) of 
the Act on May 25, 2021 (86 FR 28151).

Suzanne Morris,
Chief, Premerger and Division Statistics, Antitrust Division.
[FR Doc. 2022-05108 Filed 3-9-22; 8:45 am]
BILLING CODE P
L o n g i t u d e : - 8 5 . 4 6 7 9 L at i t u d e : 4 0 . 8 8 7 2 

# X
<TABLE> <S> <C>

<ARTICLE> 5
<RESTATED>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               SEP-30-1998
<EXCHANGE-RATE>                                      1
<CASH>                                           1,177
<SECURITIES>                                         0
<RECEIVABLES>                                   28,825
<ALLOWANCES>                                     1,137
<INVENTORY>                                     35,235
<CURRENT-ASSETS>                                69,312
<PP&E>                                          51,357
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 295,206
<CURRENT-LIABILITIES>                           37,939
<BONDS>                                         98,529
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            17
<OTHER-SE>                                     138,972
<TOTAL-LIABILITY-AND-EQUITY>                   295,206
<SALES>                                        165,278
<TOTAL-REVENUES>                               165,278
<CGS>                                           79,284
<TOTAL-COSTS>                                   79,284
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               4,601
<INCOME-PRETAX>                                 24,196
<INCOME-TAX>                                     8,686
<INCOME-CONTINUING>                             15,510
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    15,510
<EPS-PRIMARY>                                     0.88
<EPS-DILUTED>                                     0.88
        

</TABLE>
Exhibit
  10.4 


CONSENT OF INDEPENDENT ACCOUNTANTS



     We hereby consent to the use in this Registration Statement on Form 20-F of our reports dated February 19, 2002, relating to the financial statements of Synthélabo, which appear in such Registration Statement.


      Paris, France

       June 25,
  2002 

      Befec – Price
  Waterhouse

       Member of PricewaterhouseCoopers 

       

/s/ Jacques
  Denizeau

  Jacques Denizeau
#### Troy CRAMER Petitioner-Appellant v. UNITED STATES of America Respondent-Appellee

No. 16-4427

United States Court of Appeals, Eighth Circuit.

Submitted: November 1, 2017

Filed: November 8, 2017

Troy Cramer, Pro Se

Matt R. Molsen, Special Assistant U.S. Attorney, U.S. Attorney’s Office, Lincoln, NE, for Respondent-Appellee

Before WOLLMAN, GRUENDER, and BENTON, Circuit Judges.

PER CURIAM.

Troy Cramer appeals the district court’s1 denial of his 28 U.S.C. § 2255 motion challenging a sentence imposed when he pled guilty to conspiracy to distribute methamphetamine. Having jurisdiction under 28 U.S.C. § 1291, this court affirms.

Cramer was. sentenced as a career of fender to 262 months in prison. On appeal he claims his sentence violates due process because he no longer qualifies as a career offender after *Johnson v. United States,*— U.S. —, 135 S.Ct. 2551, 192 L.Ed.2d 569 (2015). *Johnson*invalidated as vague the residual clause of the Armed Career Criminal Act. *Id.*at 2557. Cramer argues that the vagueness invalidation applies to an identically worded former provision in the Sentencing Guidelines, which was applied in his case, Cramer is not entitled to relief under section 2255 because the advisory Guidelines are not subject to a void-for-vagueness challenge. *See Beckles v. United States,*— U.S. —, 137 S.Ct. 886, 895, 197 L.Ed.2d 145 (2017).

The judgment is affirmed. Counsel’s motion to withdraw is granted.

1

. The Honorable John M. Gerrard, United States District Judge for the District of Nebraska.
<PAGE>   1



                                                                    EXHIBIT 15.1





PowerCerv Corporation
400 North Ashley Drive, Suite 2700
Tampa, Florida  33602


Gentlemen:

Re:      Registration Statement on Form S-8 (No. 333-3960)


With respect to the above referenced registration statement, we acknowledge our
awareness of the incorporation by reference therein of our report dated July
21, 1997, except with respect to Note D which is as of July 24, 1997, related
to our review of interim financial information, which report was included in
the quarterly report on Form 10-Q of PowerCerv Corporation for the three 
months ended June 30, 1997.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of the Act.





                                   /s/ KPMG Peat Marwick LLP
                                   KPMG PEAT MARWICK LLP


Tampa, Florida
July 24, 1997



                                      21
II 

114TH CONGRESS 

2D SESSION H. R. 6007 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 22, 2016 

Received 

AN ACT 

To amend title 49, United States Code, to include consideration of certain impacts on commercial space launch 

and reentry activities in a navigable airspace analysis, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


asabaliauskas on DSK3SPTVN1PROD with BILLS
2 

HR 6007 RDS

1 SECTION 1. NAVIGABLE AIRSPACE ANALYSIS FOR COM2 MERCIAL SPACE LAUNCH SITE RUNWAYS. 

3 (a) IN GENERAL.—Section 44718(b)(1) of title 49, 

4 United States Code, is amended— 

5 (1) by striking ‘‘air navigation facilities and 

6 equipment’’ and inserting ‘‘air or space navigation 

7 facilities and equipment’’; 

8 (2) in subparagraph (D), by striking ‘‘; and’’ 

9 and inserting a semicolon; 

10 (3) in subparagraph (E), by striking the period 

11 at the end and inserting ‘‘; and’’; and 

12 (4) by adding at the end the following: 

13 ‘‘(F) the impact on launch and reentry for 

14 launch and reentry vehicles arriving or departing 

15 from a launch site or reentry site licensed by the 

16 Secretary.’’. 

17 (b) RULEMAKING.—Not later than 18 months after 

18 the date of enactment of this Act, the Administrator of 

19 the Federal Aviation Administration shall initiate a 


asabaliauskas on DSK3SPTVN1PROD with BILLS
3 

HR 6007 RDS

1 rulemaking to implement the amendments made by sub2 section (a). 

Passed the House of Representatives September 21, 

2016. 

Attest: KAREN L. HAAS, 

Clerk. 


asabaliauskas on DSK3SPTVN1PROD with BILLS