alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
EXHIBIT
31.(c)
 CERTIFICATION
PURSUANT TO SECTION 302
 OF THE
SARBANES-OXLEY ACT OF 2002
  I,
Michael G. Morris, certify that:
  1.  I have
reviewed this Amendment No. 1 to the annual report on Form 10-K/A
of:
 
 AEP
Generating Company
 AEP Texas
Central Company
 AEP Texas
North Company
 Appalachian
Power Company
 Columbus
Southern Power Company
 Indiana
Michigan Power Company
 Kentucky
Power Company
 Ohio
Power Company
 Public
Service Company of Oklahoma
 Southwestern
Electric Power Company;
 
 2.
    Based
      on my knowledge, this report does not contain any untrue statement of a
      material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements
      were made, not misleading with respect to the period covered by this
      report;
 
 3.
    The
      registrant’s other certifying officers and I are responsible for
      establishing and maintaining disclosure controls and procedures (as
      defined in Exchange Act Rules13a-15(e)
      and 15d-15(e))
      for the registrant and we have:
 
 a.
    Designed
      such disclosure controls and procedures, or caused such disclosure
      controls and procedures to be designed under our supervision, to ensure
      that material information relating to the registrant, including its
      consolidated subsidiaries, is made known to us by others within those
      entities, particularly during the period in which this report is being
      prepared;
 
 b.
    Evaluated
      the effectiveness of the registrant’s disclosure controls and procedures
      and presented in this report our conclusions about the effectiveness of
      the disclosure controls and procedures, as of the end of the period
      covered by this report based on such evaluations;
and
 
 c.
    Disclosed
      in this report any change in the registrant’s internal control over
      financial reporting that occurred during the registrant’s most recent
      fiscal quarter (the registrant’s fourth fiscal quarter in the case of an
      annual report) that has materially affected, or is reasonably likely to
      materially affect, the registrant’s internal control over financial
      reporting; and
 
 4.
    The
      registrant’s other certifying officers and I have disclosed, based on our
      most recent evaluationof
      internal control over financial reporting,
      to the registrant’s auditors and the audit committee of registrant’s board
      of directors (or persons performing the equivalent
    function):
 
 a.
    All
      significant deficienciesand
      material weaknessesin
      the design or operation of internalcontrol
      over financial reporting which are reasonably likely to adversely affect
      the registrant’s ability to record, process, summarize and report
      financial information;
      and
 
 b.
    Any
      fraud, whether or not material, that involves management or other
      employees who have a significant role in the registrant’s internal controlover
      financial reporting.
 
 
 
 Date: May
6, 2005  By: /s/
Michael G. Morris
 Michael G.
Morris
 Chief Executive
Officer
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 on Form 20-F of American Israeli
Paper Mills Limited (the "Company") for the year ended December 31, 2004 as
filed with the Securities and Exchange Commission on the date hereof (the
"Report"), the undersigned, Yaki Yerushalmi, Active Chief Executive Officer of
the Company, certifies, pursuant to 18 U.S.C. sec. 1350, as adopted pursuant to
sec. 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, as amended; and

                  (2) The information contained in the Report fairly presents,
         in all material respects, the financial condition and result of
         operations of the Company.

Date: June 28, 2005                          /s/ Avi Brener
                                             -----------------------------------
                                             Avi Brener
                                             Chief Executive Officer
**Unit Agency AdministratorChecklist #01**

**Agency Administrator State Office/Field OfficeChecklist #01**

For the National Preparedness Review you will need to have the following items available for review.

**1-1Revised 2010**

1-                                   2003

**1-2Revised 2010**
<PAGE>

                                                                    EXHIBIT 23.2


                      CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statements of
COMFORCE Corporation on Form S-3 (Registration Nos. 033-60403, 333-31167, 333-
43321, 333-44351, 333-47941, 333-61789, 333-74689, 333-82201 and 333-52356) and
Form S-8 (Registration Nos. 333-32271, 333-46787, 333-82199 and 333-56962) of
our report dated February 25, 1999 on our audit of the consolidated financial
statements and financial statement schedule of COMFORCE Corporation and
Subsidiaries for the year ended December 31, 1998, which report is included in
this Annual Report on Form 10-K.


                              /s/ PricewaterhouseCoopers LLP

                              PricewaterhouseCoopers LLP


Melville, New York
March 22, 2001
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# Summation

# Annual Questionaire
Exhibit 32

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

In connection with the Annual Report of Anaren, Inc. (the "Company") on Form
10-K for the year ended June 30, 2006 as filed with the Securities and Exchange
Commission on the date hereof (the "Report"), I, Lawrence A. Sala, President and
Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. section
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that
to the best of my knowledge:

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

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

/s/ Lawrence A. Sala
--------------------------------------
Lawrence A. Sala
President and Chief Executive Officer
September 6, 2006

A signed original of this written statement required by Section 906 has been
provided to Anaren, Inc. and will be retained by Anaren, Inc. and furnished to
the Securities and Exchange Commission or its staff upon request.


<PAGE>

                                                                      Exhibit 32

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

In connection with the Annual Report of Anaren, Inc. (the "Company") on Form
10-K for the year ended June 30, 2006 as filed with the Securities and Exchange
Commission on the date hereof (the "Report"), I, Joseph E. Porcello, Senior Vice
President of Finance and Treasurer of the Company, certify, pursuant to 18
U.S.C. section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that to the best of my knowledge:

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

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

/s/ Joseph E. Porcello
--------------------------------------------
Joseph E. Porcello
Sr. Vice President of Finance and Treasurer
September 6, 2006

A signed original of this written statement required by Section 906 has been
provided to Anaren, Inc. and will be retained by Anaren, Inc. and furnished to
the Securities and Exchange Commission or its staff upon request.
<TABLE> <S> <C>


<ARTICLE>                     5
<CIK>                         0000006814
<NAME>                        COMFORCE Corporation
<MULTIPLIER>                                   1,000
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                            DEC-31-1998
<PERIOD-START>                                JAN-1-1998
<PERIOD-END>                                 DEC-31-1998
<CASH>                                             4,599
<SECURITIES>                                           0
<RECEIVABLES>                                     81,680
<ALLOWANCES>                                         790
<INVENTORY>                                            0
<CURRENT-ASSETS>                                  91,927
<PP&E>                                             9,256
<DEPRECIATION>                                     1,255
<TOTAL-ASSETS>                                   246,082
<CURRENT-LIABILITIES>                             26,364
<BONDS>                                          133,162
<PREFERRED-MANDATORY>                                  0
<PREFERRED>                                            0
<COMMON>                                             161
<OTHER-SE>                                        47,464
<TOTAL-LIABILITY-AND-EQUITY>                     246,082
<SALES>                                          459,022
<TOTAL-REVENUES>                                 459,022
<CGS>                                            372,877
<TOTAL-COSTS>                                    434,098
<OTHER-EXPENSES>                                     (35)
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                                21,490
<INCOME-PRETAX>                                    3,469
<INCOME-TAX>                                       2,664
<INCOME-CONTINUING>                                  805
<DISCONTINUED>                                         0
<EXTRAORDINARY>                                        0
<CHANGES>                                              0
<NET-INCOME>                                         805
<EPS-PRIMARY>                                        .05
<EPS-DILUTED>                                        .05
        

</TABLE>
Exhibit
32(a)








This
Certification is being furnished and shall not be deemed “filed” for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise
subject to the liability of that section.  This Certification shall
not be incorporated by reference into any registration statement or other
document pursuant to the Securities Act of 1933, except as otherwise stated in
such filing.








Certification
Pursuant to Section 1350 of Chapter 63


of Title
18 of the United States Code








In
connection with the Annual Report of Appalachian Power Company (the “Company”)
on Form 10-K (the “Report”) for the year ended December 31, 2007 as filed with
the Securities and Exchange Commission on the date hereof, I, Michael G. Morris,
the Chief Executive Officer of the Company certify pursuant to 18 U.S.C. Section
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 that,
based on my knowledge (i) the Report fully complies with the requirements of
Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and (ii) the
information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.








/s/ Michael G.
Morris______


Michael
G. Morris


Chief
Executive Officer








February
28, 2008








A signed
original of this written statement required by Section 906 has been provided to
American Electric Power Company, Inc. and will be retained by American Electric
Power Company, Inc. and furnished to the Securities and Exchange Commission or
its staff upon request.
# Skill #5

&"Times New Roman,Bold"Hydraulic Knowledge Test		&"Times New Roman,Bold"Skill #5

&P	

&P	

# Code Page

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NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

CLOVUS M. SYKES,

Petitioner

- Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,
Respondent

- Appellee. No. 14

- 73956

Tax Ct. No. 9793

- 13

MEMORANDUM *

Appeal from a Decision of the United States Tax Court

Submitted April 19, 2018 **

Before: THO MAS, Chief Judge, and TROTT and SILVERMAN, Circuit Judges.
Clovus M. Sykes appeals pro se from the Tax Court’s decision , after a bench

trial, upholding the Commi ssioner of Internal Revenue’ s determination of income

tax deficiencies for tax year 200 9 , and imposing a penalty under 26 U.S.C. § 6673

. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36

- 3.

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

# FILED

APR 23 2018

MOLLY C. DWYER, CLER K U.S. COURT OF APPEAL S2 14

- 73956

Court’ s legal conclusions and for clear error its factual findings. Hardy v.

Comm ’ r , 181 F .3d 1002, 1004 (9th Cir. 1999). We review the imposition of

penalties under § 6673 for abuse of discretion. Wolf v. Comm’r , 4 F.3d 709, 716

(9th Cir. 1993). We affirm.

T he Tax Court properly upheld the Commissioner’s deficiency
determination because the Commissioner presented “some substantive evidence”

that Sykes failed to report income and Sykes did not submit any relevant evidence
“showing that the deficiency was arbit rary or erroneous.” Hardy , 181 F.3d at

1004

– 05. Contrary to Sykes’s contentions, he failed to raise a “reasonable
dispute” under 26 U.S.C. § 6201(d), with respect to any item of income reported

on information returns because he admitted receiving the amo unts reported

. The Tax Court did not abuse its discretion by imposing against Sykes a
$25,000 penalty under § 6673 for maintaining frivolous positions despite the Tax
Court’s repeated warnings. See 26 U.S.C. § 6673(a)(1) (authorizing penalty not to

exceed $25,000 where taxpayer’s position is frivolous or groundless); Wolf , 4 F.3d

at 716 (concluding Tax Court was within its discretion in imposing penalties under

§ 6673 against taxpayer who persist ed in litigating frivolous positions following

warning). We reject as unsupported Sykes’s contention that the 21

- day safe

- harbor
provision set forth in Federal Rule of Civil Procedure 11 applies to the Tax Court’s

imposition of penalties.3 14

- 73956

We reject as without merit Sykes’s contention that the Tax Court erred in

adm itting evidence without requiring authenticating witnesses.

We do not consider matters not specifically and distinctly raised and argued

in the opening brief. See Padgett v. Wright , 587 F.3d 983, 985 n.2 (9th Cir. 2009)

(per curium)

. Sykes’s motion to consolidate (Docket Entry No. 36) is denied as moot.

AFFIRMED.
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 on Form 10-K of WNC California
Housing Tax Credits III, L.P. (the "Partnership") for the year ended March 31,
2009 as filed with the Securities and Exchange Commission on the date hereof
(the "Report"), and pursuant to 18 U.S.C., section 1350, as adopted pursuant to
section 906 of the Sarbanes-Oxley Act of 2002, I, Wilfred N. Cooper, Jr.,
President and Chief Executive Officer of WNC & Associates, Inc., general partner
of the Partnership, hereby certify 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 result of
                  operations of the Partnership.




/s/WILFRED N. COOPER, JR.
-------------------------
Wilfred N. Cooper, Jr.
President and Chief Executive Officer of WNC & Associates, Inc.
Date:  October 9, 2009
[Federal Register Volume 74, Number 107 (Friday, June 5, 2009)]
[Notices]
[Page 27038]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-13145]


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

FEDERAL RESERVE SYSTEM


Change in Bank Control Notices; Acquisition of Shares of Bank or 
Bank Holding Companies

    The notificants listed below have applied under the Change in Bank 
Control Act (12 U.S.C. 1817(j)) and Sec. [thinsp]225.41 of the Board's 
Regulation Y (12 CFR 225.41) to acquire a bank or bank holding company. 
The factors that are considered in acting on the notices are set forth 
in paragraph 7 of the Act (12 U.S.C. 1817(j)(7)).
    The notices are available for immediate inspection at the Federal 
Reserve Bank indicated. The notices also will be available for 
inspection at the office of the Board of Governors. Interested persons 
may express their views in writing to the Reserve Bank indicated for 
that notice or to the offices of the Board of Governors. Comments must 
be received not later than June 22, 2009.
    A. Federal Reserve Bank of Atlanta (Steve Foley, Vice President) 
1000 Peachtree Street, N.E., Atlanta, Georgia 30309:
    1. John H. Sykes and Charles Sykes, both of Tampa, Florida, 
Katherine Stroker, James Stroker, and Karen Taylor, all of Windermere, 
Florida; to acquire additional voting shares of NorthStar Banking 
Corporation, and thereby indirectly acquire additional voting shares of 
NorthStar Bank, both of Tampa, Florida.

    Board of Governors of the Federal Reserve System, June 2, 2009.
Robert deV. Frierson,
Deputy Secretary of the Board.
[FR Doc. E9-13145 Filed 6-4-09; 8:45 am]
BILLING CODE 6210-01-S
#### Joseph N. CALLAWAY, Trustee, Plaintiff-Appellee, v. KIDDCO, INCORPORATED, Defendant-Appellant.

No. 10-1434.

United States Court of Appeals, Fourth Circuit.

Submitted: Jan. 13, 2011.

Decided: Feb. 1, 2011.

Nelson G. Harris, Harris *&*Hilton, P.A., Raleigh, North Carolina, for Appellant. A. Scott McKellar, Battle, Winslow, Scott *&*Wiley, P.A., Rocky Mount, North Carolina, for Appellee.

Before MOTZ, KING, and GREGORY, Circuit Judges.

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

*683PER CURIAM:

Kiddco, Inc., appeals from the district court’s order upholding the bankruptcy court’s determination that the payment of $55,625.27 from the debtor in bankruptcy to Kiddco amounted to an avoidable preference under 11 U.S.C.A. § 547 (West 2004 *&*Supp.2010). Our review of the record and the briefs filed by the parties discloses no reversible error. Accordingly, we affirm for the reasons stated by the lower courts. *Callaway v. Kiddco, Inc.,*Nos. 5:07-cv-00262-F; 04-03490-5-JRL; 06-00028-5-AP (E.D.N.C. Mar. 16, 2010). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

*AFFIRMED.*