#!/usr/bin/env perl

use strict;
use warnings;
use autodie;

use constant {
    IN_FILE => 'pm_1200636_text.txt',
    HEADER => 0,
    KEY    => 1,
    VALUE  => 2,
};

my %parsed;

{
    open my $fh, '<', IN_FILE;

    my $name;

    while (<$fh>) {
        my @fields = split;

        if ($fields[HEADER] eq 'name') {
            $name = $fields[KEY];
            next;
        }

        if ($fields[HEADER] eq 'device') {
            push @{$parsed{$name}{$fields[KEY]}}, $fields[VALUE];
            next;
        }
    }
}

# For testing only
use Data::Dump;
dd \%parsed;

##</code><code>##

$ cat pm_1200636_text.txt
name    Brian
shirt  yellow
socks   black
device ipad  2001
device ipad  2001
device ipad   2001
tag   no
tag    0   
name    Andrew
shirt  orange
socks   black
device ipad 2009
tag   no
tag    0
name    ryan
shirt  blue
socks   black
device ipad  2005
device cell   2009
tag   yes
tag    1

##</code><code>##

{
  Andrew => { ipad => [2009] },
  Brian  => { ipad => [2001, 2001, 2001] },
  ryan   => { cell => [2009], ipad => [2005] },
}