alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
United States Court of Appeals

For the Seventh Circuit

Chicago, Illinois 60604

 July 1, 2014

Before

ILANA DIAMOND ROVNER, Circuit Judge

 ANN CLAIRE WILLIAMS, Circuit Judge

 JOHN DANIEL TINDER, Circuit Judge

Nos. 12-2706 & 13-2045

SUSAN GOLDMAN, Trustee of

Goldman Living Trust U/A/D

December 19, 2000,

Plaintiff-Appellee,

v.

JAMES R. GAGNARD and

MICHELLE GAGNARD,

Defendants-Appellants.

Appeal from the United States District

Court for the Northern District

of Illinois, Eastern Division.

No. 1:11-cv-08843

John W. Darrah, 

Judge.

O R D E R

The opinion of this court issued on June 27, 2014, is amended as follows:

On page 1, in the caption, “Defendants-Appellees” should be “DefendantsAppellants.”
<PAGE>   1


                                                                    EXHIBIT 18.1




January 24, 2001

Midland Enterprises Inc.
300 Pike Street
Cincinnati, Ohio  45201-1460

Re: Form 10-K Report for the year ended December 31, 2000.

Gentlemen/Ladies:

This letter is written to meet the requirements of Regulation S-K calling for a
letter from a registrant's independent accountants whenever there has been a
change in accounting principle or practice.

As of January 1, 2000, the Company changed from the defer and amortize method of
accounting for planned major maintenance to the expense as incurred method.
According to the management of the Company, this change was made to conform with
the anticipated SOP for planned major maintenance activities as discussed in
EITF, Topic D-88.

A complete coordinated set of financial and reporting standards for determining
the preferability of accounting principles among acceptable alternative
principles has not been established by the accounting profession. Thus, we
cannot make an objective determination of whether the change in accounting
described in the preceding paragraph is to a preferable method. However, we have
reviewed the pertinent factors, including those related to financial reporting,
in this particular case on a subjective basis, and our opinion stated below is
based on our determination made in this manner.

We are of the opinion that the Company's change in method of accounting is to an
acceptable alternative method of accounting, which, based upon the reasons
stated for the change and our discussions with you, is also preferable under the
circumstances in this particular case. In arriving at this opinion, we have
relied on the business judgment and business planning of your management.


Very truly yours,


ARTHUR ANDERSEN LLP
Exhibit 11.1

|MESTEK, INC.                                          |  |  | 
|----------------------------------------------------- |  |  | 
|
|
|
|                                                      |  |  | 
|                                                      |  | 
|Income (Loss) from Continuing Operations              |  |  | 
|Income from Discontinued Segments                     |  |  | 
|Cumulative Effect of a Change in Accounting Principle |  |  | 
|Net (Loss) Income                                     |  |  | 
|Basic Earnings (Loss) per Common Share:               |  | 
|Continuing Operations                                 |  |  | 
|Discontinued Operations                               |  |  | 
|Cumulative Effect of a Change in Accounting Principle |  |  | 
|Net (Loss) Income                                     |  |  | 
|Basic Weighted Average Shares Outstanding             |  |  | 
|Diluted Earnings (Loss) Per Common Share              |  | 
|Continuing Operations                                 |  |  | 
|Discontinued Operations                               |  |  | 
|Cumulative Effect of a Change in Accounting Principle |  |  | 
|Net (Loss) Income                                     |  |  | 
|Diluted Weighted Average Shares Outstanding           |  |  |
|                                                      |
|------------------------------------------------------|
|                                                      |  |
| Subsidiary (1)                                       | Jurisdiction of Incorporation |
|                                                 |   |
| ABAS, Inc.                                           | Delaware |
| Automotive Safety Technologies, Inc.                 | Delaware |
| Cableco Technologies, Inc.                           | Delaware |
| Duel Systems, Inc.                                   | Delaware |
| Eetrex, Inc.                                         | Delaware |
| Hetronic International, Inc.                         | Delaware |
| Hetronic USA, Inc.                                   | Delaware |
| Hetronic Asia Holding, Inc.                          | Delaware |
| Hetronic Asia Manufacturing and Trading Corporation. | The Philippines |
| Hetronic Swiss AG                                    | Switzerland |
| KBA, Inc.                                            | Delaware |
| Magna-Lastic Devices, Inc.                           | Delaware |
| Methode Development Company                          | Delaware |
| Methode Electronics Aftermarket, Ltd.                | Malta |
| Methode Electronics Asia Pte, Ltd.                   | Singapore |
| Methode Electronics Connectivity Technologies, Inc.  | Delaware |
| Methode Electronics Europe, Limited                  | United Kingdom |
| Methode Electronics Far East Pte., Ltd.              | Singapore |
| Methode Electronics India, Private Ltd.              | India |
| Methode Electronics International GmbH               | Germany |
| Methode Electronics Ireland Limited                  | Ireland |
| Methode Electronics Malta Holdings Ltd               | Malta |
| Methode Electronics Malta Ltd.                       | Malta |
| Methode Electronics Mediterranean                    | Malta |
| Methode Electronics (Shanghai) Co. Ltd.              | China |
| Methode Electronics U.K. Ltd.                        | United Kingdom |
| Methode Mexico, S.A. de C.V.                         | Mexico |
| Methode Middle East, S.A.L.                          | Lebanon |
| TouchSensor Technolgies, L.L.C.                      | Delaware |
| Trace Laboratories, Inc.                             | Delaware |
| Value Engineered Products, Inc.                      | Delaware |
<PAGE>   1


                                                                    Exhibit 23.5





               Consent of Independent Certified Public Accountants


American Realty Trust, Inc.
  Dallas, Texas

We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our report dated March 17,
1998, relating to the consolidated financial statements and schedules of
National Realty, L.P. appearing in the Partnership's Annual Report on Form 10-K
for the year ended December 31, 1997.






                                                 /s/ BDO Seidman, LLP

Dallas, Texas
May 13, 1998
NOTE: This order is nonprecedential.

United States Court of Appeals 

for the Federal Circuit ______________________

RAISSA DJUISSI KENGNE,

Plaintiff-Appellant

v.

GEORGIA POWER COMPANY,

Defendant-Appellee

______________________

2022-2175

______________________

Appeal from the United States District Court for the 

Northern District of Georgia in No. 1:22-cv-02297-SEG, 

Judge Sarah Elisabeth Geraghty.

______________________

Before DYK, REYNA, and CHEN, Circuit Judges.

PER CURIAM.

O R D E R

After receiving no response to this court’s November 

16, 2022, order to show cause, we now dismiss. 

Raissa Djuissi Kengne filed this civil action alleging 

claims against the Georgia Power Company over her service and account. She also moved for leave to proceed in 

forma pauperis (“IFP”). On June 10, 2022, the assigned 

magistrate judge issued a report and recommendation to 

deny her IFP status and dismiss the case. Ms. Kengne filed 

Case: 22-2175 Document: 3 Page: 1 Filed: 02/28/2023
2 KENGNE v. GEORGIA POWER COMPANY

objections from that report with the district court and a notice of appeal that was transmitted to both the United 

States Court of Appeals for the Eleventh Circuit and this 

court. The district court thereafter adopted the report and 

recommendation. 

This case is not within the limited authority granted to 

us by Congress to review federal district court decisions under 28 U.S.C. § 1295(a). That jurisdiction generally extends only to cases arising under the patent laws, see 28 

U.S.C. § 1295(a)(1); civil actions on review to the district 

court from the United States Patent and Trademark Office, 

see § 1295(a)(4)(C); or certain damages claims against the 

United States “not exceeding $10,000 in amount,” 28 

U.S.C. § 1346(a)(2), see 28 U.S.C. § 1295(a)(2). This case 

does not fall into any of those categories. 

Although this court may transfer a case to the appropriate regional circuit “if it is in the interest of justice,” 28 

U.S.C. § 1631, we conclude that transfer here is not appropriate. The Eleventh Circuit has already dismissed Ms. 

Kengne’s materially identical appeal. See Kengne v. Ga. 

Power Co., No. 22-12828, slip op. at 1 (11th Cir. Sept. 29, 

2022). Moreover, the Eleventh Circuit has held that a magistrate judge’s report and recommendation is not an appealable judgment and the premature notice of appeal does 

not “perfect the appeal as of the date of the district court’s 

judgment.” Perez-Priego v. Alachua Cnty. Clerk of Ct., 148 

F.3d 1272 (11th Cir. 1998) (citations omitted).

Accordingly,

IT IS ORDERED THAT:

(1) The appeal is dismissed.

Case: 22-2175 Document: 3 Page: 2 Filed: 02/28/2023
KENGNE v. GEORGIA POWER COMPANY 3

(2) Each party shall bear its own costs.

February 28, 2023 

Date

FOR THE COURT

/s/ Peter R. Marksteiner

Peter R. Marksteiner

Clerk of Court

Case: 22-2175 Document: 3 Page: 3 Filed: 02/28/2023
Order filed October 3, 2013

In The 

## Fourteenth Court of Appeals

____________ NO. 14

- 13

- 00743

- CV

____________ GENESIS PRODUCING CO MPANY, LP , Appellant

V.

SMITH BIG OIL CORPOR ATION, TODD D. SMITH AND JAMES A. WHITSON, JR., Appellee s

On Appeal from the 152nd District Court

Harris County, Texas Trial Court Cause No. 2012

- 30652



### O R D E R

This is an appeal from a judgment signed July 19, 2013. The notice of appeal was due August 19, 2013. See Tex. R. App. P. 26.1. Appellant, however, filed his notice of appeal on August 21, 2013, a date within 15 days of the due date for the notice of appeal. A motion for extension of time is necessarily implie d when the perfecting instrument is filed within fifteen days of its due date. Verburgt v. Dorner, 959 S.W.2d 615, 617 (Tex. 1997). Appellant did not file a motion toextend time to file the notice of appeal. While an extension may be implied,

appellant is still obligated to come forward with a reasonable explanation to support the late filing. See Miller v. Greenpark Surgery Center Assocs., Ltd.
, 974 S.W.2d 805, 808 (Tex. App.

— Houston [14th Dist.] 1998, no pet.). Accordingly, we ORDER appellant to file a proper motion to extend time to file the notice of appeal on or before 10 days after the date of this order. See Tex. R. App. P. 26.3;10.5(b). If appellant does not comply with this order, we will dismiss the appeal. See Tex. R. App. P. 42.3.

PER CURIAM
<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                         821,506
<SECURITIES>                                         0
<RECEIVABLES>                               18,390,479
<ALLOWANCES>                                 1,294,242
<INVENTORY>                                 27,067,506
<CURRENT-ASSETS>                            48,764,057
<PP&E>                                      16,062,346
<DEPRECIATION>                               3,584,138
<TOTAL-ASSETS>                              75,677,054
<CURRENT-LIABILITIES>                       43,650,829
<BONDS>                                      8,186,033
<PREFERRED-MANDATORY>                        3,554,692
<PREFERRED>                                          0
<COMMON>                                       478,581
<OTHER-SE>                                  16,972,352
<TOTAL-LIABILITY-AND-EQUITY>                75,677,054
<SALES>                                     95,585,923
<TOTAL-REVENUES>                           101,595,043
<CGS>                                       78,058,850
<TOTAL-COSTS>                               78,274,379
<OTHER-EXPENSES>                            25,772,316
<LOSS-PROVISION>                             (276,191)
<INTEREST-EXPENSE>                           3,294,249
<INCOME-PRETAX>                            (2,451,652)
<INCOME-TAX>                                 (908,600)
<INCOME-CONTINUING>                        (1,543,052)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (1,543,052)
<EPS-PRIMARY>                                   (0.04)
<EPS-DILUTED>                                   (0.04)
        

</TABLE>
Exhibit 10. (g)

 

 

ASSIGNMENT AND ASSUMPTION AGREEMENT

 

**THIS ASSIGNMENT AND ASSUMPTION AGREEMENT** (the "Agreement") is executed as of March 19, 2007 and effective as of March 1, 2007 by and between ING Life Insurance and Annuity Company (formerly named Aetna Life Insurance and Annuity Company ("ALIAC")), a Connecticut domiciled stock life insurance company (the "Company"), The Lincoln National Life Insurance Company, an Indiana domiciled stock life insurance company (the "Reinsurer"),and Lincoln Life & Annuity Company of New York, a New York domiciled stock life insurance company ("LLANY").

 

**WHEREAS**, the Company (then ALIAC), Aetna Life Insurance Company ("ALIC"), the Reinsurer, and LLANY, entered into a Second Amended and Restated Asset Purchase Agreement, dated as of May 21, 1998 (the "Purchase Agreement");

 

**WHEREAS**, under the terms of the Purchase Agreement, ALIAC agreed to cede and transfer to Reinsurer certain liabilities pursuant to a Coinsurance Agreement dated October 1, 1998 (the "Coinsurance Agreement") and a Modified Coinsurance Agreement dated October 1, 1998 (the "Modco Agreement");

 

**WHEREAS**, the Reinsurer agreed to perform certain administrative functions on behalf of ALIAC, pursuant to an Administrative Services Agreement dated October 1, 1998 (the "Administrative Services Agreement");

 

**WHEREAS**, the Company and Reinsurer entered into an Agreement effective as of March 1, 2007 ("Optional Assignment Agreement") pursuant to which Company granted the Reinsurer the right to assign to LLANY certain of its rights and delegate certain of its obligations existing under the LNL Coinsurance Agreement, Modco Agreement, and Administrative Services Agreement (collectively the "Covered Agreements"), subject to certain specific conditions;

 

**WHEREAS**, consistent with the provisions of the Optional Assignment Agreement between the Company and the Reinsurer, the Reinsurer wishes to assign and delegate to LLANY and LLANY agrees to accept and assume all of the transferred rights and obligations existing under the Covered Agreements as hereinafter set forth.

 

Capitalized terms not defined herein shall have the meanings ascribed to them under the Coinsurance Agreement, the Modco Agreement or the Administrative Services Agreement, as applicable.

 

**NOW, THEREFORE,**in consideration of the covenants and agreements contained herein, the parties agree as follows:

 

1

 

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

<PAGE>

<ARTICLE> 5
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               DEC-31-1998
<CASH>                                          36,022
<SECURITIES>                                         0
<RECEIVABLES>                                  157,407
<ALLOWANCES>                                     3,149
<INVENTORY>                                    107,241
<CURRENT-ASSETS>                               304,752
<PP&E>                                         425,675
<DEPRECIATION>                                 188,261
<TOTAL-ASSETS>                                 762,440
<CURRENT-LIABILITIES>                          298,681
<BONDS>                                              0
<PREFERRED-MANDATORY>                           56,988
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                      79,920
<TOTAL-LIABILITY-AND-EQUITY>                   762,440
<SALES>                                        699,307
<TOTAL-REVENUES>                               699,307
<CGS>                                          364,467
<TOTAL-COSTS>                                  364,467
<OTHER-EXPENSES>                               335,506
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              29,474
<INCOME-PRETAX>                                  8,544
<INCOME-TAX>                                   (1,320)
<INCOME-CONTINUING>                              9,864
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     9,864
<EPS-BASIC>                                       0.22
<EPS-DILUTED>                                     0.22


</TABLE>
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 Annual Report of Siebert Financial Corp. (the “Company”) on Form 10-K for the year ended December 31, 2004, as filed with the Securities and Exchange Commission (the “Report”), I, Muriel F. Siebert, in my capacity as Chair and President of the Company, hereby certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge: 

(1)    the Report filed by the Company with the Securities and Exchange Commission fully complies with the requirements of Section 13(a) of the Securities and 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 for the period covered by the report. 

| /s/ Muriel F. Siebert |   | Date: March 31, 2005 |
|-----------------------|--------|----------------------|
| Muriel F. Siebert     |   |
| Chair and President   |   |

 A signed original of this written statement required by Section 906, or other documents authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by section 906, has been provided to Siebert Financial Corp. and will be retained by Siebert Financial Corp. and furnished to the Securities and Exchange Commission or its staff upon request.

----
```

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4221 Introduced in House (IH)]

108th CONGRESS
  2d Session
                                H. R. 4221

 To amend the Internal Revenue Code of 1986 to reduce for individuals 
   the maximum rate of tax on unrecaptured section 1250 gain from 25 
                         percent to 15 percent.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             April 27, 2004

 Mr. English 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 reduce for individuals 
   the maximum rate of tax on unrecaptured section 1250 gain from 25 
                         percent to 15 percent.

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

SECTION 1. REDUCTION FOR INDIVIDUALS IN MAXIMUM CAPITAL GAINS RATES ON 
              UNRECAPTURED SECTION 1250 GAIN.

    (a) Regular Tax.--
            (1) Paragraph (1) of section 1(h) of the Internal Revenue 
        Code of 1986 (relating to maximum capital gains rate) is 
        amended by adding ``and'' at the end of subparagraph (C), by 
        striking subparagraph (D), and by redesignating subparagraph 
        (E) as subparagraph (D).
            (2) Paragraph (3) of section 1(h) of such Code is amended 
        by striking ``the sum of--'' and all that follows and inserting 
        ``28-percent rate gain.''
            (3) Subsection (h) of section 1 of such Code is amended by 
        striking paragraph (6) and by redesignating paragraphs (7) 
        through (11) as paragraphs (6) through (10), respectively.
    (b) Minimum Tax.--
            (1) Clause (ii) of section 55(b)(3)(A) of such Code is 
        amended to read as follows:
                            ``(ii) the adjusted net capital gain, 
                        plus''.
            (2) Paragraph (3) of section 55(b) of such Code is amended 
        by striking ``plus'' at the end of subparagraph (C) and 
        inserting a period and by striking subparagraph (D).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>
```
<PAGE>   1

                                                                   EXHIBIT 5.01

               [LETTERHEAD OF SHAW, PITTMAN, POTTS & TROWBRIDGE]


                               January 6, 1998


Crescent Real Estate Equities Company
777 Main Street, Suite 2100
Fort Worth, Texas 76102

Ladies and Gentlemen:

        We have acted as counsel to Crescent Real Estate Equities Company, a 
Texas real estate investment trust (the "Company"), in connection with the
registration under the Securities Act of 1933, as amended, of 30,933 common
shares of beneficial interest of the Company, par value $.01 per share (the
"Shares"), pursuant to a Registration Statement on Form S-3 (Registration No.
333-38071), including the prospectus, the prospectus supplement and all
amendments, exhibits and documents related thereto (collectively, the
"Registration Statement"), and with the proposed sale of the Shares in
accordance therewith.

        Based upon our examination of the originals or copies of such documents,
corporate records, certificates of officers of the Company and other instruments
as we have deemed necessary and upon the laws as presently in effect, we are of
the opinion that the Shares have been duly authorized for issuance by the
Company, and that, upon issuance and delivery in accordance with the agreement
referred to in the Registration Statement, the Shares will be validly issued,
fully paid and nonassessable.

        We hereby consent to the incorporation by reference of this opinion as
an exhibit to the Registration Statement. We also consent to the reference to
Shaw, Pittman, Potts & Trowbridge under the caption "Legal Matters" in the
prospectus and the prospectus supplement.

                                        Very truly yours,

                                        /s/ SHAW, PITTMAN, POTTS & TROWBRIDGE
                                        -------------------------------------
                                        SHAW, PITTMAN, POTTS & TROWBRIDGE