alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
T.C. Memo. 2000-21

UNITED STATES TAX COURT
RICHARD T. MULLEN, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15922-98. Filed January 19, 2000.
Howard A. Weinberger , for petitioner. Ann S. O’Blenes , for respondent.

MEMORANDUM OPINION
FOLEY, Judge : By notice dated June 29, 1998, respondent determined deficiencies in, and penalties relating to, petitioner’s 1993, 1994, and 1995 Federal income taxes. After concessions, the sole issue for decision is whether discharge of- 2 -

indebtedness income that is excluded, pursuant to section 108, from the gross income of an S corporation increases the basis of petitioner's S corporation stock. The parties submitted this case fully stipulated pursuant to Rule 122. All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. At the time the petition was filed, Richard T. Mullen resided in Dallas, Texas. During 1993, petitioner was a shareholder in ICP Properties, Inc. (ICP), an S corporation. That year, ICP realized, but excluded pursuant to section 108(a), $1,444,677 of discharge of indebtedness income. On January 1, 1993, petitioner’s stock basis in ICP was zero. Petitioner increased his stock basis by the amount of his pro rata share of ICP's discharge of indebtedness income and, on his 1993 tax return, deducted passive losses. Respondent contends, pursuant to Nelson v. Commissioner , 110 T.C. 114 (1998), affd. 182 F.3d 1152 (10th Cir. 1999), that the $1,444,677 of discharge of indebtedness income does not result in a basis increase in the ICP stock. In Nelson , we held that an S corporation's shareholder may not increase his basis to reflect the S corporation's excluded discharge of indebtedness income. See id.Petitioner does not attempt to distinguish Nelson , but instead contends that Nelsonwas decided incorrectly. This case- 3 -

is indistinguishable from Nelson , and we need not reiterate our analysis. Accordingly, we hold that the discharge of indebtedness income does not increase petitioner's stock basis. To reflect the foregoing, Decision will be entered under Rule 155 .
**CERTIFICATION      OF **

**CHIEF      EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER**

**PURSUANT      TO**

**18      U.S.C. SECTION 1350,**

**AS      ADOPTED PURSUANT TO**

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

|   | (i) | the                Quarterly Report on Form 10-QSB of the Company, for the fiscal quarter                ended February 28th,                2006, and to which this certification is attached as Exhibit 32.1                (the                “Report”) fully complies with the requirements of Section 13(a) or 15(d)                of the Securities Exchange Act of 1934, as amended; and |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the                information contained in the Report fairly presents, in all material                respects, the financial condition and results of operations of the                Company. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | By:    |  *“Graham                Alexander”*              |
|--------|--------|--------------------------------------------------------------------|
|   | Name:  | GRAHAM                G. ALEXANDER                                 |
|   | Title: | Chief                Executive Officer and Chief Financial Officer |
|   | Date:  | June                29th                ,                2006      |

*A      signed original of this written statement required by Section 906 of the      Sarbanes-Oxley Act of 2002 has been provided to the Company and will be retained      by the Company and furnished to the Securities and Exchange Commission or its      staff upon request.*

*This      certification accompanies the Form 10-QSB to which it relates, is not deemed      filed with the Securities and Exchange Commission and is not to be incorporated      by reference into any filing of the Company under the Securities Act of 1933      or      the Securities Exchange Act of 1934 (whether made before or after the date      of      the Form 10-QSB), irrespective of any general incorporation language contained      in such filing.*

----
Exhibit 10.2
 [DEERFIELD CAPITAL LETTERHEAD]
   Re:
    
    Transition Employment Agreement
 
   o
  o
 o
 You have until [date] to notify the Company of your intention to select one of the above
options.




---



##### 








---



##### 








---



##### 








---



##### 



DEERFIELD CAPITAL MANAGEMENT LLCBy:Its: PLEASE READ CAREFULLY BEFORE SIGNING. THIS AGREEMENT AND
GENERAL RELEASE INCLUDES A RELEASE OF ALL KNOWN AND UNKNOWN
CLAIMS YOU MAY HAVE AGAINST THE COMPANY.




---



##### 



EXHIBIT A
 SECOND RELEASE




---



##### 








---



##### 



[DEERFIELD CAPITAL LETTERHEAD]
   Re:
    
    Transition Employment Agreement
 
   o
  o
 o
 You have until [date] to notify the Company of your intention to select one of the above
options.




---



##### 








---



##### 








---



##### 








---



##### 



DEERFIELD CAPITAL MANAGEMENT LLCBy:Its: PLEASE READ CAREFULLY BEFORE SIGNING. THIS AGREEMENT AND
GENERAL RELEASE INCLUDES A RELEASE OF ALL KNOWN AND UNKNOWN
CLAIMS YOU MAY HAVE AGAINST THE COMPANY.




---



##### 



EXHIBIT A
 SECOND RELEASE




---



#####
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

IN THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF ARIZONA

Montiah Chatman,

Plaintiff,

v. 

Marci D Ferrell, et al.,

Defendants.

No. CV-17-03826-PHX-DLR

ORDER 

Before the Court is Defendants’ Motion in Limine Regarding Expert Witness 

Timothy Turner. (Doc. 161.) The motion is fully briefed, and for the reasons set forth

below, denied. 

Timothy Turner (“Turner”) is a retired CPS/DCS employee. He was retained by 

Plaintiffs as an expert witness to offer testimony about the standard of care within the 

agency and whether Defendants Ferrell and Chrisman acted in accordance with that 

standard of care. The Court has entered summary judgment in favor of Plaintiffs on civil 

rights claims brought pursuant to 42 U.S.C. § 1983 and on Plaintiff’s state claim for false 

imprisonment. (Docs. 129, 153.) Plaintiffs argue that, because liability is no longer an 

issue in the case, Turner, a liability expert, has no relevant testimony to offer. 

Plaintiffs are seeking punitive damages. The parties have stipulated to the Ninth 

Circuit Model Civil Jury Instruction 5.5 (2017) (modified) as the punitive damage 

instruction to be given to the jury. The instruction advises the jury that it may award 

Case 2:17-cv-03826-DLR Document 175 Filed 02/22/21 Page 1 of 2
- 2 -

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

punitive damages only if it finds “that a defendant’s conduct that harmed [Plaintiffs]

was...in reckless disregard of [Plaintiffs’] rights.” (Doc. 166-1 at 20.) That instruction 

further informs the jury that “[c]onduct is in reckless disregard of the plaintiff’s rights if,

under the circumstances, it reflects complete indifference to the plaintiffs’ safety or rights, 

or if the defendant acts in the face of perceived risk that its actions will violate the 

plaintiff[s’] rights under federal law.” Id.

The protocols, procedures and standard of care of CPS/DCS employees is not 

information commonly known to the average juror. Turner’s testimony is relevant to the 

question of punitive damages. It is evidence of the conduct expected of reasonably prudent 

persons working at CPS/DHS in the positions held by Defendants Ferrell and Chrisman at 

the time of the events in question. It therefore provides evidence to the jury when it 

evaluates whether the conduct of these defendants was so far below the standard of what 

is expected of employees in their positions that it amounted to reckless disregard of 

Plaintiffs’ rights. Although Turner is a liability expert, his expertise is also relevant to the 

jury’s determination of punitive damages. Accordingly,

IT IS ORDERED that Defendants’ Motion in Limine Regarding Expert Witness 

Timothy Turner (Doc. 161) is DENIED.

Dated this 22nd day of February, 2021.

Douglas L. Rayes

United States District Judge

Case 2:17-cv-03826-DLR Document 175 Filed 02/22/21 Page 2 of 2
---

CERTIFICATION OFCHIEF EXECUTIVE OFFICER AND CHIEF
FINANCIAL OFFICERPURSUANT TO18 U.S.C. SECTION
1350,AS ADOPTED PURSUANT TOSECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002

I, John Boschert, Chief Executive Officer and Chief Financial
Officer of Balsam Ventures, Inc. (the Company), hereby 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:

| | (i)  | the Annual Report on Form 10-KSB of the Company, for the
      fiscal year ended December 31, 2006, and to which this certification is
      attached as Exhibit 32.1 (the Report) fully complies with the
      requirements of Section 13(a) or 15(d) of the Securities Exchange Act of
      1934, as amended; and
| | ---- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |      |                                                                                                                                                                                                                                                                                                                        
| | (ii) | the information contained in the Report fairly presents,
      in all material respects, the financial condition and results of
      operations of the Company.                                                                                                                                                       

| | By:    |                            
| | ------ | ---------------------------
| |        | */s/ John Boschert*        
| | Name:  | JOHN BOSCHERT              
| |        |                            
| | Title: | Chief Executive Officer and
| |        | Chief Financial Officer    
| |        |                            
| | Date:  | April 16, 2007             

A signed original of this written statement required by
Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to the
Registrant and will be retained by the Registrant and furnished to the
Securities and Exchange Commission or its staff upon request.

This certification accompanies the Form 10-KSB to which it
relates, is not deemed filed with the Securities and Exchange Commission and is
not to be incorporated by reference into any filing of the Registrant under the
Securities Act of 1933 or the Securities Exchange Act of 1934 (whether made
before or after the date of the Form 10-KSB), irrespective of any general
incorporation language contained in such filing.

---
[Federal Register Volume 61, Number 93 (Monday, May 13, 1996)]
[Notices]
[Page 22066]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-11906]



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


DEPARTMENT OF HEALTH AND HUMAN SERVICES

National Institute of Mental Health; Notice of Closed Meeting

    Pursuant to Section 10(d) of the Federal Advisory Committee Act, as 
amended (5 U.S.C. Appendix 2), notice is hereby given of the following 
meeting of the National Institute of Mental Health Special Emphasis 
Panel:

    Agenda/Purpose: To review and evaluate grant applications.
    Committee Name: National Institute of Mental Health Special 
Emphasis Panel.
    Date: May 17, 1996.
    Time: 10 a.m.
    Place: Parklawn, Room 9C-18, 5600 Fishers Lane, Rockville, MD 
20857.
    For Further Information Contact: Angela L. Redlingshafer, 
Parklawn, Room 9C-18, 5600 Fishers Lane, Rockville, MD 20857, 
Telephone: 301, 443-1367.
    The meeting will be closed in accordance with the provisions set 
forth in secs. 552b(c)(4) and 552b(c)(6), Title 5, U.S.C. 
Applications and/or proposals and the discussions could reveal 
confidential trade secrets or commercial property such as patentable 
material and personal information concerning individuals associated 
with the applications and/or proposals, the disclosure of which 
would constitute a clearly unwarranted invasion of personal privacy.
    This notice is being published less than fifteen days prior to 
the meeting due to the urgent need to meet timing limitations 
imposed by the review and funding cycle.

(Catalog of Federal Domestic Assistance Program Numbers 93.242, 
93.281, 93.282)

    Dated: May 7, 1996.
Margery G. Grubb,
Senior Committee Management Specialist, NIH.
[FR Doc. 96-11906 Filed 5-10-96; 8:45 am]
BILLING CODE 4140-01-M
```

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5923 Introduced in House (IH)]

<DOC>

118th CONGRESS
  1st Session
                                H. R. 5923

To impose restrictions on correspondent and payable-through accounts in 
 the United States with respect to Chinese financial institutions that 
 conduct transactions involving the purchase of petroleum or petroleum 
                          products from Iran.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            October 11, 2023

     Mr. Lawler (for himself, Mr. Gottheimer, Mr. Donalds, and Mr. 
               Loudermilk) introduced the following bill

                            October 25, 2023

            Referred to the Committee on Financial Services

_______________________________________________________________________

                                 A BILL

 
To impose restrictions on correspondent and payable-through accounts in 
 the United States with respect to Chinese financial institutions that 
 conduct transactions involving the purchase of petroleum or petroleum 
                          products from Iran.

    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 ``Iran-China Energy Sanctions Act of 
2023''.

SEC. 2. SANCTIONS ON CHINESE FINANCIAL INSTITUTIONS THAT PURCHASE 
              PETROLEUM PRODUCTS FROM IRAN.

    Section 1245(d) of the National Defense Authorization Act for 
Fiscal Year 2012 (22 U.S.C. 8513a(d)) is amended--
            (1) by redesignating paragraph (5) as paragraph (6); and
            (2) by inserting after paragraph (4) the following new 
        paragraph:
            ``(5) Applicability of sanctions with respect to chinese 
        financial institutions.--For the purpose of paragraph (1)(A), a 
        `significant financial transaction' includes any transaction by 
        a Chinese financial institution involving the purchase of 
        petroleum or petroleum products from Iran.
                    ``(A) Determination required.--Not later than 180 
                days after the date of the enactment of this paragraph 
                and every year thereafter for 5 years, the President 
                shall--
                            ``(i) determine whether any Chinese 
                        financial institution has engaged in a 
                        significant financial transaction as described 
                        in paragraph (1)(A); and
                            ``(ii) transmit the determination under 
                        clause (i) to the Committee on Financial 
                        Services of the House of Representatives and 
                        the Committee on Banking, Housing, and Urban 
                        Affairs of the Senate.''.
                                 <all>
```
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of State

          - [Public Notice: 11445]

# SUMMARY:

Notice is hereby given of the following determinations: I hereby determine that certain objects being imported from abroad pursuant to agreements with their foreign owners or custodians for temporary display in the exhibition “Surrealism Beyond Borders” at The Metropolitan Museum of Art, New York, New York, and at possible additional exhibitions or venues yet to be determined, are of cultural significance, and, further, that their temporary exhibition or display within the United States as aforementioned is in the national interest. I have ordered that Public Notice of these determinations be published in the **Federal Register**.

# FOR FURTHER INFORMATION CONTACT:

Chi D. Tran, Program Administrator, Office of the Legal Adviser, U.S. Department of State (telephone: 202-632-6471; email: *section2459@state.gov*). The mailing address is U.S. Department of State, L/PD, SA-5, Suite 5H03, Washington, DC 20522-0505.

# SUPPLEMENTARY INFORMATION:

The foregoing determinations were made pursuant to the authority vested in me by the Act of October 19, 1965 (79 Stat. 985; 22 U.S.C. 2459), Executive Order 12047 of March 27, 1978, the Foreign Affairs Reform and Restructuring Act of 1998 (112 Stat. 2681, *et seq.;*22 U.S.C. 6501 note, *et seq.*), Delegation of Authority No. 234 of October 1, 1999, and Delegation of Authority No. 236-3 of August 28, 2000.

Matthew R. Lussenhop,

Acting Assistant Secretary, Bureau of Educational and Cultural Affairs, Department of State.

[FR Doc. 2021-12468 Filed 6-14-21; 8:45 am]

BILLING CODE 4710-05-P
```

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5814 Introduced in House (IH)]

<DOC>

118th CONGRESS
  1st Session
                                H. R. 5814

Making appropriations for certain Federal housing programs in the event 
                       of a Government shutdown.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           September 28, 2023

  Mr. Schiff introduced the following bill; which was referred to the 
                      Committee on Appropriations

_______________________________________________________________________

                                 A BILL

 
Making appropriations for certain Federal housing programs in the event 
                       of a Government shutdown.

    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 ``Affordable Housing Stability During 
Shutdowns Act of 2023''.

SEC. 2. FUNDING FOR SECTION 8 RENTAL ASSISTANCE VOUCHERS DURING 
              GOVERNMENT SHUTDOWN.

    There are hereby appropriated for fiscal year 2024, out of any 
money in the Treasury not otherwise appropriated, such sums as are 
necessary to provide assistance, during the period of a lapse in 
discretionary appropriations beginning on or after the date of the 
enactment of this section and at a rate for operations and under the 
terms and conditions provided for such assistance in fiscal year 2023, 
under the following programs:
            (1) The housing choice voucher program for rental 
        assistance under section 8(o) of the United States Housing Act 
        of 1937 (42 U.S.C. 1437f(o)), including the program under 
        paragraph (13) of such section for project-based voucher 
        assistance.
            (2) The program for project-based rental assistance under 
        section 8 of such Act (42 U.S.C. 1437f).
            (3) The program for assistance for supportive housing for 
        the elderly under section 202 of the Housing Act of 1959 (12 
        U.S.C. 1701q).
            (4) The program for assistance for supportive housing for 
        persons with disabilities under section 811 of the Cranston-
        Gonzalez National Affordable Housing Act (42 U.S.C. 8013).
            (5) The program for rental assistance for rural multifamily 
        housing under title V of the Housing Act of 1949 (42 U.S.C. 
        1471 et seq.).
                                 <all>
```