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§3301. Rate of tax

 There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
 §1. Tax imposed

 (a) Married individuals filing joint returns and surviving spouses

 There is hereby imposed on the taxable income of-

    (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and

    (2) every surviving spouse (as defined in section 2(a)),

 a tax determined in accordance with the following:

    (i) 15% of taxable income if the taxable income is not over $36,900;
    (ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
    (iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
    (iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
    (v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.

 (b) Heads of households

 There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:

    (i) 15% of taxable income if the taxable income is not over $29,600;
    (ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
    (iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
    (iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
    (v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.

 (c) Unmarried individuals (other than surviving spouses and heads of households)

 There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:

    (i) 15% of taxable income if the taxable income is not over $22,100;
    (ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
    (iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
    (iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
    (v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.

 (d) Married individuals filing separate returns

 There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:

    (i) 15% of taxable income if the taxable income is not over $18,450;
    (ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
    (iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
    (iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
    (v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000

 §3306. Definitions

 (a) Employer

    (1) In general

    The term "employer" means, with respect to any calendar year, any person who-

        (A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or

        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.

    For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).

    (2) Agricultural labor

    In the case of agricultural labor, the term "employer" means, with respect to any calendar year, any person who-

        (A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or

        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.

    (3) Domestic service

    In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term "employer" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.

    (4) Special rule

    A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.

 (b) Wages

 For purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-

    (1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;

    (2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-

        (A) sickness or accident disability, or

        (C) death;

    (7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;

    (10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-

        (A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and

        (B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),

    other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;

    (11) remuneration for agricultural labor paid in any medium other than cash;

    (15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;

 (c) Employment

 For purposes of this chapter, the term "employment" means any service, of whatever nature,

    (A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and

    (B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-

    (1) agricultural labor unless-

        (A) such labor is performed for a person who-

            (i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or

            (ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and

        (B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.

    (2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;

    (5)

        (A) service performed by an individual in the employ of his son, daughter, or spouse;

        (B) service performed by a child under the age of 21 in the employ of his father or mother;

    (6) service performed in the employ of the United States Government

    (7) service performed in the employ of a State, or any political subdivision thereof.

    (10)

        (A) service performed in the employ of a school, college, or university, if such service is performed

            (i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or

            (ii) by the spouse of such a student, or

        (B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;

    (11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

    (13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;

    (16) service performed in the employ of an international organization;

    (21) service performed by a person committed to a penal institution.

 §63. Taxable income defined

 (a) In general

 Except as provided in subsection (b), for purposes of this subtitle, the term "taxable income" means gross income minus the deductions allowed by this chapter (other than the standard deduction).

 (b) Individuals who do not itemize their deductions

 In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term "taxable income" means adjusted gross income, minus-

    (1) the standard deduction, and

    (2) the deduction for personal exemptions provided in section 151.

 (c) Standard deduction

 For purposes of this subtitle-

    (1) In general

    Except as otherwise provided in this subsection, the term "standard deduction" means the sum of-

        (A) the basic standard deduction, and

        (B) the additional standard deduction.

    (2) Basic standard deduction

    For purposes of paragraph (1), the basic standard deduction is-

        (A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-

            (i) a joint return, or

            (ii) a surviving spouse (as defined in section 2(a)),

        (B) $4,400 in the case of a head of household (as defined in section 2(b)), or

        (C) $3,000 in any other case.

    (3) Additional standard deduction for aged and blind

    For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).

    (5) Limitation on basic standard deduction in the case of certain dependents

    In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-

        (A) $500, or

        (B) the sum of $250 and such individual's earned income.

    (6) Certain individuals, etc., not eligible for standard deduction

    In the case of-

        (A) a married individual filing a separate return where either spouse itemizes deductions,

        (B) a nonresident alien individual, or

        (D) an estate or trust, common trust fund, or partnership,

    the standard deduction shall be zero.

    (7) Special rules for taxable years 2018 through 2025

    In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-

    Paragraph (2) shall be applied-

        (i) by substituting "$18,000" for "$4,400" in subparagraph (B), and

        (ii) by substituting "$12,000" for "$3,000" in subparagraph (C).

 (d) Itemized deductions

 For purposes of this subtitle, the term "itemized deductions" means the deductions allowable under this chapter other than-

    (1) the deductions allowable in arriving at adjusted gross income, and

    (2) the deduction for personal exemptions provided by section 151.

 (f) Aged or blind additional amounts

    (1) Additional amounts for the aged

    The taxpayer shall be entitled to an additional amount of $600-

        (A) for himself if he has attained age 65 before the close of his taxable year, and

        (B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).

    (2) Additional amount for blind

    The taxpayer shall be entitled to an additional amount of $600-

        (A) for himself if he is blind at the close of the taxable year, and

        (B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).

    For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.

    (3) Higher amount for certain unmarried individuals

    In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting "$750" for "$600".

 (g) Marital status

 For purposes of this section, marital status shall be determined under section 7703.

 §2. Definitions and special rules

 (a) Definition of surviving spouse

    (1) In general

    For purposes of section 1, the term "surviving spouse" means a taxpayer-

        (A) whose spouse died during either of the two years immediately preceding the taxable year, and

        (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.

    For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.

    (2) Limitations

    Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-

        (A) if the taxpayer has remarried at any time before the close of the taxable year, or

        (B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.

 (b) Definition of head of household

    (1) In general

    An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-

        (A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-

            (i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-

                (I) is married at the close of the taxpayer's taxable year, and

                (II) is not a dependent of such individual by reason of section 152(b)(2) or

            (ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or

        (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.

    For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.

    (2) Determination of status

    Notwithstanding paragraph (1),

        (A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;

        (B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and

        (C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.

    (3) Limitations

    Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-

        (A) if at any time during the taxable year he is a nonresident alien; or

        (B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).

 §7703. Determination of marital status

 (a) General rule

    (1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and

    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.

 (b) Certain married individuals living apart

 For purposes of those provisions of this title which refer to this subsection, if-

    (1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,

    (2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and

    (3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,

 such individual shall not be considered as married.

 §151. Allowance of deductions for personal exemptions

 (a) Allowance of deductions

 In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.

 (b) Taxpayer and spouse

 An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.

 (c) Additional exemption for dependents

 An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.

 (d) Exemption amount

 For purposes of this section-

    (1) In general

    Except as otherwise provided in this subsection, the term "exemption amount" means $2,000.

    (2) Exemption amount disallowed in case of certain dependents

    In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.

    (3) Phaseout

        (A) In general

        In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.

        (B) Applicable percentage

        For purposes of subparagraph (A), the term "applicable percentage" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting "$1,250" for "$2,500". In no event shall the applicable percentage exceed 100 percent.

    (5) Special rules for taxable years 2018 through 2025

    In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term "exemption amount" means zero.

 §152. Dependent defined

 (a) In general

 For purposes of this subtitle, the term "dependent" means-

    (1) a qualifying child, or

    (2) a qualifying relative.

 (b) Exceptions

 For purposes of this section-

    (1) Dependents ineligible

    If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.

    (2) Married dependents

    An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

 (c) Qualifying child

 For purposes of this section-

    (1) In general

    The term "qualifying child" means, with respect to any taxpayer for any taxable year, an individual-

        (A) who bears a relationship to the taxpayer described in paragraph (2),

        (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,

        (C) who meets the age requirements of paragraph (3), and

        (E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

    (2) Relationship

    For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-

        (A) a child of the taxpayer or a descendant of such a child, or

        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.

    (3) Age requirements

    For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.

 (d) Qualifying relative

 For purposes of this section-

    (1) In general

    The term "qualifying relative" means, with respect to any taxpayer for any taxable year, an individual-

        (A) who bears a relationship to the taxpayer described in paragraph (2),

        (B) who has no income for the calendar year in which such taxable year begins, and

        (D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.

    (2) Relationship

    For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:

        (A) A child or a descendant of a child.

        (B) A brother, sister, stepbrother, or stepsister.

        (C) The father or mother, or an ancestor of either.

        (D) A stepfather or stepmother.

        (E) A son or daughter of a brother or sister of the taxpayer.

        (F) A brother or sister of the father or mother of the taxpayer.

        (G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

        (H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.

 §68. Overall limitation on itemized deductions

 (a) General rule

 In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-

    (1) 3 percent of the excess of adjusted gross income over the applicable amount, or

    (2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.

 (b) Applicable amount

    (1) In general

    For purposes of this section, the term "applicable amount" means-

        (A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),

        (B) $275,000 in the case of a head of household (as defined in section 2(b)),

        (C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and

        (D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.

    For purposes of this paragraph, marital status shall be determined under section 7703.

 (f) Section not to apply

 This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.

description:
Bob is Alice and Charlie's father. Bob had no income in 2015. Alice's gross income in 2015 is $264215. Alice takes the standard deduction.

question:
How much tax does Alice have to pay in 2015?

Answer:

§3301. Rate of tax

 There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
 §1. Tax imposed

 (a) Married individuals filing joint returns and surviving spouses

 There is hereby imposed on the taxable income of-

    (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and

    (2) every surviving spouse (as defined in section 2(a)),

 a tax determined in accordance with the following:

    (i) 15% of taxable income if the taxable income is not over $36,900;
    (ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
    (iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
    (iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
    (v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.

 (b) Heads of households

 There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:

    (i) 15% of taxable income if the taxable income is not over $29,600;
    (ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
    (iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
    (iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
    (v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.

 (c) Unmarried individuals (other than surviving spouses and heads of households)

 There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:

    (i) 15% of taxable income if the taxable income is not over $22,100;
    (ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
    (iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
    (iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
    (v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.

 (d) Married individuals filing separate returns

 There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:

    (i) 15% of taxable income if the taxable income is not over $18,450;
    (ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
    (iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
    (iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
    (v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000

 §3306. Definitions

 (a) Employer

    (1) In general

    The term "employer" means, with respect to any calendar year, any person who-

        (A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or

        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.

    For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).

    (2) Agricultural labor

    In the case of agricultural labor, the term "employer" means, with respect to any calendar year, any person who-

        (A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or

        (B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.

    (3) Domestic service

    In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term "employer" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.

    (4) Special rule

    A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.

 (b) Wages

 For purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-

    (1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;

    (2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-

        (A) sickness or accident disability, or

        (C) death;

    (7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;

    (10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-

        (A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and

        (B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),

    other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;

    (11) remuneration for agricultural labor paid in any medium other than cash;

    (15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;

 (c) Employment

 For purposes of this chapter, the term "employment" means any service, of whatever nature,

    (A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and

    (B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-

    (1) agricultural labor unless-

        (A) such labor is performed for a person who-

            (i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or

            (ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and

        (B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.

    (2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;

    (5)

        (A) service performed by an individual in the employ of his son, daughter, or spouse;

        (B) service performed by a child under the age of 21 in the employ of his father or mother;

    (6) service performed in the employ of the United States Government

    (7) service performed in the employ of a State, or any political subdivision thereof.

    (10)

        (A) service performed in the employ of a school, college, or university, if such service is performed

            (i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or

            (ii) by the spouse of such a student, or

        (B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;

    (11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

    (13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;

    (16) service performed in the employ of an international organization;

    (21) service performed by a person committed to a penal institution.

 §63. Taxable income defined

 (a) In general

 Except as provided in subsection (b), for purposes of this subtitle, the term "taxable income" means gross income minus the deductions allowed by this chapter (other than the standard deduction).

 (b) Individuals who do not itemize their deductions

 In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term "taxable income" means adjusted gross income, minus-

    (1) the standard deduction, and

    (2) the deduction for personal exemptions provided in section 151.

 (c) Standard deduction

 For purposes of this subtitle-

    (1) In general

    Except as otherwise provided in this subsection, the term "standard deduction" means the sum of-

        (A) the basic standard deduction, and

        (B) the additional standard deduction.

    (2) Basic standard deduction

    For purposes of paragraph (1), the basic standard deduction is-

        (A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-

            (i) a joint return, or

            (ii) a surviving spouse (as defined in section 2(a)),

        (B) $4,400 in the case of a head of household (as defined in section 2(b)), or

        (C) $3,000 in any other case.

    (3) Additional standard deduction for aged and blind

    For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).

    (5) Limitation on basic standard deduction in the case of certain dependents

    In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-

        (A) $500, or

        (B) the sum of $250 and such individual's earned income.

    (6) Certain individuals, etc., not eligible for standard deduction

    In the case of-

        (A) a married individual filing a separate return where either spouse itemizes deductions,

        (B) a nonresident alien individual, or

        (D) an estate or trust, common trust fund, or partnership,

    the standard deduction shall be zero.

    (7) Special rules for taxable years 2018 through 2025

    In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-

    Paragraph (2) shall be applied-

        (i) by substituting "$18,000" for "$4,400" in subparagraph (B), and

        (ii) by substituting "$12,000" for "$3,000" in subparagraph (C).

 (d) Itemized deductions

 For purposes of this subtitle, the term "itemized deductions" means the deductions allowable under this chapter other than-

    (1) the deductions allowable in arriving at adjusted gross income, and

    (2) the deduction for personal exemptions provided by section 151.

 (f) Aged or blind additional amounts

    (1) Additional amounts for the aged

    The taxpayer shall be entitled to an additional amount of $600-

        (A) for himself if he has attained age 65 before the close of his taxable year, and

        (B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).

    (2) Additional amount for blind

    The taxpayer shall be entitled to an additional amount of $600-

        (A) for himself if he is blind at the close of the taxable year, and

        (B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).

    For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.

    (3) Higher amount for certain unmarried individuals

    In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting "$750" for "$600".

 (g) Marital status

 For purposes of this section, marital status shall be determined under section 7703.

 §2. Definitions and special rules

 (a) Definition of surviving spouse

    (1) In general

    For purposes of section 1, the term "surviving spouse" means a taxpayer-

        (A) whose spouse died during either of the two years immediately preceding the taxable year, and

        (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.

    For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.

    (2) Limitations

    Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-

        (A) if the taxpayer has remarried at any time before the close of the taxable year, or

        (B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.

 (b) Definition of head of household

    (1) In general

    An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-

        (A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-

            (i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-

                (I) is married at the close of the taxpayer's taxable year, and

                (II) is not a dependent of such individual by reason of section 152(b)(2) or

            (ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or

        (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.

    For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.

    (2) Determination of status

    Notwithstanding paragraph (1),

        (A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;

        (B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and

        (C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.

    (3) Limitations

    Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-

        (A) if at any time during the taxable year he is a nonresident alien; or

        (B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).

 §7703. Determination of marital status

 (a) General rule

    (1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and

    (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.

 (b) Certain married individuals living apart

 For purposes of those provisions of this title which refer to this subsection, if-

    (1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,

    (2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and

    (3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,

 such individual shall not be considered as married.

 §151. Allowance of deductions for personal exemptions

 (a) Allowance of deductions

 In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.

 (b) Taxpayer and spouse

 An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.

 (c) Additional exemption for dependents

 An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.

 (d) Exemption amount

 For purposes of this section-

    (1) In general

    Except as otherwise provided in this subsection, the term "exemption amount" means $2,000.

    (2) Exemption amount disallowed in case of certain dependents

    In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.

    (3) Phaseout

        (A) In general

        In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.

        (B) Applicable percentage

        For purposes of subparagraph (A), the term "applicable percentage" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting "$1,250" for "$2,500". In no event shall the applicable percentage exceed 100 percent.

    (5) Special rules for taxable years 2018 through 2025

    In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term "exemption amount" means zero.

 §152. Dependent defined

 (a) In general

 For purposes of this subtitle, the term "dependent" means-

    (1) a qualifying child, or

    (2) a qualifying relative.

 (b) Exceptions

 For purposes of this section-

    (1) Dependents ineligible

    If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.

    (2) Married dependents

    An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

 (c) Qualifying child

 For purposes of this section-

    (1) In general

    The term "qualifying child" means, with respect to any taxpayer for any taxable year, an individual-

        (A) who bears a relationship to the taxpayer described in paragraph (2),

        (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,

        (C) who meets the age requirements of paragraph (3), and

        (E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

    (2) Relationship

    For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-

        (A) a child of the taxpayer or a descendant of such a child, or

        (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.

    (3) Age requirements

    For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.

 (d) Qualifying relative

 For purposes of this section-

    (1) In general

    The term "qualifying relative" means, with respect to any taxpayer for any taxable year, an individual-

        (A) who bears a relationship to the taxpayer described in paragraph (2),

        (B) who has no income for the calendar year in which such taxable year begins, and

        (D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.

    (2) Relationship

    For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:

        (A) A child or a descendant of a child.

        (B) A brother, sister, stepbrother, or stepsister.

        (C) The father or mother, or an ancestor of either.

        (D) A stepfather or stepmother.

        (E) A son or daughter of a brother or sister of the taxpayer.

        (F) A brother or sister of the father or mother of the taxpayer.

        (G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

        (H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.

 §68. Overall limitation on itemized deductions

 (a) General rule

 In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-

    (1) 3 percent of the excess of adjusted gross income over the applicable amount, or

    (2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.

 (b) Applicable amount

    (1) In general

    For purposes of this section, the term "applicable amount" means-

        (A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),

        (B) $275,000 in the case of a head of household (as defined in section 2(b)),

        (C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and

        (D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.

    For purposes of this paragraph, marital status shall be determined under section 7703.

 (f) Section not to apply

 This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.

 Bob is Alice and Charlie's father. Bob had no income in 2015. Alice's gross income in 2015 is $264215. Alice takes the standard deduction.
 How much tax does Alice have to pay in 2015?


Input:
You are answering a LegalBench benchmark item.
Task: citation prediction open
Provide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. "Smith v. Jones").

[T]he law is settled that as a general matter the First Amendment prohibits government officials from subjecting an individual to retaliatory actions . . . for speaking out.

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: definition extraction
Identify the single term or phrase that the following passage defines. Respond with only that term.

["So"] refers to a stated, identifiable proposition from the "preceding" text; indeed, "so" typically "[r]epresent[s]" a "word or phrase already employeed," thereby avoiding the need for repetition. 15 Oxford English Dictionary, at 887; see Webster's Third New International Dictionary 2160 (1986) (so "often used as a substitute... to express the idea of a preceding phrase").

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: citation prediction open
Provide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. "Smith v. Jones").

[O]nce an interest has been identified as a ‘judicially cognizable interest' in one case, it is such an interest in other cases as well (although there may be other grounds for granting standing in one case but not the other).

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: successor liability
Identify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.

issue:
successor liability

text:
Bic purchased all of Ballpoint's assets. The purchase agreement included a provision for assumption of all of Ballpoint's liabilities. Ballpoint's customers allege breach of service contracts. They have brought suit against Bic.

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: citation prediction open
Provide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. "Smith v. Jones").

To prove materiality, the SEC must show that there exists a "substantial likelihood" that the fact "would have been viewed by the reasonable investor as having significantly altered the 'total mix' of information made available."

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: successor liability
Identify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.

issue:
successor liability

text:
"Kodak purchased all of Small Camera Corp's assets last year. The purchase agreement did not include an express provision that Kodak would assume Small Camera's liabilities. However, Kodak had promised to assume those liabilities in a press release at the time the asset purchase was announced. Following the asset purhcase, Small Camera's directors assumed directorships on Kodak's board. In addition, Small Camera's special digital cameras were known to occassionally secrete a chemical that burns the user's hands.  "

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: successor liability
Identify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.

issue:
successor liability

text:
"Bic purchased all of Ballpoint's assets. The purchase agreement included no provision for assumption of Ballpoint's liabilities. The EPA has brought suit against Bic because Ballpoint had allegedly dumped ink, poisonous to a particular specie of reptile, in a local wetland. Ballpoint had conveyed its assets to Bic in order to avoid liability."

Answer:

['fraudulent conveyance', 'mere continuation']


Input:
You are answering a LegalBench benchmark item.
Task: definition extraction
Identify the single term or phrase that the following passage defines. Respond with only that term.

Different words are certainly employed in the two provisions, but it is difficult to see ... in what respect the difference of phraseology supports the theory of the defendants, as ‘a suit by a plaintiff against a defendant’ must mean substantially the same thing in the practical sense as ‘a suit in which there is controversy between the parties,’ as each provision includes the word suit, which applies to any proceeding in a court of justice in which the plaintiff pursues his remedy to recover a right or claim.

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: ssla individual defendants
List the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or "Not named" if there are none.

6.

Plaintiff, as set forth in the accompanying Certification, purchased
Quadrant 4

securi
ties

at artificially inflated prices during the Class Period and was damaged upon the
revelation of the alleged corrective disclosure.

7.

Defendant
Nandu Thondavadi

(“
Thondavadi
”)
was
the Chief Executive Officer
(“CEO”)
and a Director
of
Quadrant 4

from 2010 until his abrupt resignation on
December 5,
2016
.

8.

Defendant
Dhru Desai

(“
Desai
”)
was
the Chief Financial Officer (“CFO”)
and a
Director
of
Quadrant 4

from 2010 until his abrupt resignation on
December 5, 2016
.

9.

Defendant
Thomas E. Sawyer

(“
Sawye
r
”) has been a director of the Company since
2010 and a member of the Audit Committee from January 1, 2013.

10.

Defendant
Philip Firrek

(“Firrek”) has been a director of the Company since 2014
and the
Chairman of
the Audit Committee since
March 6, 2015
.

11.

Defendant
Eric Gurr

(“Gurr”)
was
a director of the Company from 2013 until his
resignation on December
31, 2016

and the
Chairman of
the Audit Committee from
January 1, 2013
through March 6, 2015
.

12.

Defendants
Thondavadi
,
Desai
,

Sawyer
,

Firrek
, and Gurr

a
re s
ometimes referred to
herein as the
“Defendants” or
“Individual Defendants.”

13.

Each of the Individual Defendants:

(a)

directly participated in the management of the Company;

(b)

was directly involved in the day
-
to
-
day operations of the Company at the highest
levels;
 Case 3:17-cv-04908   Document 1   Filed 07/05/17   Page 3 of 25 PageID: 3
4

(c)

was privy to confidential proprietary information concerning the Company and its
business and operations;

(d)

was directly or indirectly involved in drafting, producing, reviewing and/or
disseminating the false and misleading statements and inf
ormation alleged herein;

(e)

was directly or indirectly involved in the oversight or implementation of the
Company’s internal controls;

(f)

Answer:

Nandu Thondavadi,Dhru Desai,Thomas E Sawyer,Philip Firrek,Eric Gurr


Input:
You are answering a LegalBench benchmark item.
Task: ssla plaintiff
List the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or "Not named" if there are none.

9. Plaintiff  is, and has been at all relevant times, the owner of Houston Wire & Cable
common stock and has held such stock since prior to the wrongs  complained of herein.
10. Individual Defendant G. Gary Yetman  has served as a member of the Board since
2014.
11. Individual Defendant James L. Pokluda III  has served as a member of the Board
since 2012 and is the Company’s President and Chief Executive Officer .
12. Individual Defendant Roy W. Haley  has served as a member of the Board since
2017.
13. Individual Defendant Maggie S. Laird has served as a member of the Board since
2019. Case 1:21-cv-00571-UNA   Document 1   Filed 04/23/21   Page 3 of 14 PageID #: 34 14. Individual Defendant William H. Sheffield  has served as a member of the Board
since 2006.
15. Individual Defendant Sandford W. Rothe  has served as a member of the Board
since 2018.
16. Individual Defendant David Nierenberg has served as a member of the Board since
March 2020.
17. Defendant Houston Wire & Cable  is incorporated in Delaware and maintains its
principal offices at 10201 North Loop East, Houston, Texas 77029.  The Company’s common
stock trades on the NASDAQ Stock Exchange under the symbol “ HWCC .”
18. The defendants identified in paragraphs 10- 16 are coll ectively referred to as the
“Individual Defendants” or the “Board.”
19. The defendants identified in paragraphs 10- 17 are collectively referred to as the
“Defendants.”

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: successor liability
Identify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.

issue:
successor liability

text:
"Kodak purchased all of Small Camera Corp's assets last year. The purchase agreement included an express provision that Kodak would assume Small Camera's liabilities. Following the asset purhcase, Small Camera's directors assumed directorships on Kodak's board. In addition, Small Camera's special digital cameras were known to occassionally secrete a chemical that burns the user's hands.  However, Small Camera has not yet dissolved and users may still bring suit against Small Camera."

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: ssla individual defendants
List the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or "Not named" if there are none.

14. Plaintiff, as set forth in the  attached Certification, acquired  Yext’s securities at
artificially inflated prices dur ing the Class Period and was da maged upon the revelation of the
alleged corrective disclosures. Case 1:22-cv-05127   Document 1   Filed 06/17/22   Page 4 of 22
5 15. Defendant Yext is a Delaware corp oration with principal executi ve offices located
at 61 Ninth Avenue, New York, New York 10011.  The Company’s co mmon stock trades in an
efficient market on th e New York Stock Exchange (“NYSE”) under the trading symbol “YEXT”.
16. Defendant Howard Lerman (“Lerman”) served as Yext’s CEO at all relevant times.
17. Defendant Steven Cakebread (“Cakebread”) served as Yext’s CFO a t all relevant
times.
18. Defendants Lerman and Cakebread are sometimes referred to herei n as the
“Individual Defendants.”
19. The Individual Defendants possess ed the power and authority to control the
contents of Yext’s SEC filings, pr ess releases, and other marke t communications.  The Individual
Defendants were provided with copies of Yext’s SEC filings and press releases alleged herein to
be misleading prior to or shortly  after their issuance and had the ability and opportunity to prevent
their issuance or to cause them to be corrected.  Because of th eir positions with Yext, and their
access to material information available to them but not to the  public, the Individual Defendants
knew that the adverse facts specified herein had not been discl osed to and were being concealed
from the public, and that the positive representations being ma de were then materially false and
misleading.  The Individual Defendants are liable for the false  statements and omissions pleaded
herein.
20. Yext and the Individual Defendants are collectively referred to  herein as
“Defendants.” Case 1:22-cv-05127   Document 1   Filed 06/17/22   Page 5 of 22
6

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: ssla individual defendants
List the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or "Not named" if there are none.

11. Plaintiff is, and has been continuou sly throughout all times relevant hereto, the
owner of Level 3  common stock.
12. Defendant Level 3 , a Delaware  corporation, is a multinational
telecommunications and internet service provider company .  Level 3 ’s corporate headquarters
are located at 1025 Eldorado Boulevard, Broomfield, Colorado 80021 .  The Company’s common
stock is traded on the New York Stock Exchange under the ticker symbol “ LVLT .”
13. Defendant  Storey  has been President and CEO  of the Company since April 2013 ,
and a director of the Compan y since May 2013 .
14. Defendant James O. Ellis, Jr.  (“Ellis”) has been Chairman of the Board since May
2014 and a director of the Company  since March 2005 .
15. Defendant Kevin P. Chilton  (“Chilton ”) has been a director of the Company  since
April 2012 .
16. Defendant Steven T. Clontz  (“Clontz ”) has been a director of the Company  since
April 2012 .   Case 1:17-cv-00155   Document 1   Filed 01/17/17   USDC Colorado   Page 4 of 32
 5 17. Defendant Irene M. Esteves  (“Esteves ”) has been a director of the Company  since
October 2014 .
18. Defendant T. Michael Glenn  (“Glenn ”) has been a director of the Com pany  since
October 2012 .
19. Defendant Spencer B. Hays  (“Hays ”) has been a director of the Company  since
October 2014 .
20. Defendant Michael J. Mahoney  (“Mahoney ”) has been a director of the Company
since August 2007 .
21. Defendant Kevin W. Mooney  (“Mooney ”) has  been a director of the Company
since October 2014 .
22. Defendant Peter Seah Lim Huat  (“Seah ”) has been a director of the Company
since October 2011 .
23. Defendant Peter van Oppen  (“van Oppen ”) has been a director of the Company
since March 2013 .
24. Defendants Storey, Ellis, Chilton, Clontz, Esteves, Glenn, Hays, Mahoney,
Mooney, Seah and van Oppen  are collectively referred to herein as the “Board” or the
“Individual Defendants.”
OTHER RELEVANT ENTITIES
25. Cent

Answer:

Jeff K Storey,James O Ellis Jr.,Kevin P Chilton,Steven T Clontz,Irene Esteves,T Michael Glenn,Spencer B Hays,Michael J Mahoney,Kevin Mooney,Peter Seah Lim Huat,Peter van Oppen


Input:
You are answering a LegalBench benchmark item.
Task: rule qa
Answer the item directly and concisely.

Where is diversity jurisdiction codified?

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: rule qa
Answer the item directly and concisely.

What is the Alice/Mayo test for patentable subject matter?

Answer:

First, we ask if the patent claims a patent-ineligible law of nature, natural phenomenon, or abstract idea. If it does, we then ask if the patent  supplies a sufficiently “inventive concept” which transforms the ineligible law of nature into a patent-eligible application of the ineligible subject matter.


Input:
You are answering a LegalBench benchmark item.
Task: successor liability
Identify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.

issue:
successor liability

text:
"Big Chemical Corp purchased substantially all of Small Chemical Corp's. The purchase agreement included no provision that Big Chemical would assume Small Chemical's liabilities. However, after the asset purchase, Small Chemical Corp remains as a distinct entity even though its management team now works for Big Chemical. Residents of a town near a Small Chemical factory have brought suit against Small Chemical alleging various torts."

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: definition extraction
Identify the single term or phrase that the following passage defines. Respond with only that term.

In the law martime, a deviation is defined as a 'voluntary departure without necessaity, or any reasonable cause, from the regular and usual course of the ship insured.'" Constable v. National S.S. Co., 154 U.S. 51, 66, 14 S.Ct. 1062, 1068 (1894).

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: citation prediction open
Provide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. "Smith v. Jones").

As we have explained, "[w]ithout a constitutional violation by the individual officers, there can be no § 1983 or Monell . . . municipal liability."

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: rule qa
Answer the item directly and concisely.

Where in the Federal Rules of Civil Procedure are notice requirements described?

Answer:


Input:
You are answering a LegalBench benchmark item.
Task: definition extraction
Identify the single term or phrase that the following passage defines. Respond with only that term.

The dictionary cited by the dissent, the Oxford English Dictionary (OED), defines “detain” as follows: “[t]o keep in confinement or under restraint; to keep prisoner.” 4 OED 543 (2d ed. 1989) (emphasis added); see also OED (3d ed. 2012), http://www.oed.com/view/Entry/51176 (same). Other general-purpose dictionaries provide similar definitions. See, e.g., Webster's Third New International Dictionary 616 (1961) (“to hold or keep in or as if in custody {ed by the police for questioning}”); Webster's New International Dictionary 710 (2d ed. 1934) (“[t]o hold or keep as in custody”); American Heritage Dictionary 508 (def.2) (3d ed. 1992) (“To keep in custody or temporary confinement”); Webster's New World College Dictionary 375 (3d ed. 1997) (“to keep in custody; confine”). And legal dictionaries define “detain” the same way. See, e.g., Ballentine's Law Dictionary 343 (3d ed. 1969) (“To hold; to keep in custody; to keep”); Black's Law Dictionary 459 (7th ed. 1999) (“The act or fact of holding a person in custody; confinement or compulsory delay”).

Answer: