TASK DEFINITION: In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.
PROBLEM: up to $2,000, which would have set aside, in a literal sense, a discrete “amount . . . necessarily consumed for the support of’ the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84 
 Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge

SOLUTION: holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety

PROBLEM: the instructions misstated the law or misled the jury to the prejudice of the objecting party.” United States v. Felts, 579 F.3d 1341, 1342 (11th Cir. 2009). We will not reverse a conviction because of an erroneous instruction unless we are “left with a substantial and ineradicable doubt as to whether the jury was properly guided in its deliberations.” Id. at 1342-43 (quotation marks omitted). We evaluate the instruction as a whole and in the context of the entire trial. United States v. Seabrooks, 839 F.3d 1326, 1333 (11th Cir. 2016), petition for cert. filed, (U.S. Feb. 16, 2017) (No. 16-8072). Challenges to jury instructions that are raised for the first time on appeal, however, are reviewed for plain error only. United States v. Madden, 733 F.3d 1314, 1322-23 (11th Cir. 2013) (<HOLDING>); United States v. Schlei, 122 F.3d 944, 973 
 Holding statements: (A) holding that the defendant bears the burden under plainerror review (B) holding that a defendant who fails to raise rule 11 error at trial has the burden to satisfy the plainerror rule (C) holding that plainerror review applies where the defendant fails to object to a constructive amendment (D) holding that plainerror review applies when a defendant fails to make a specific rule 32i3b objection based on a district courts failure to resolve a factual dispute (E) holding that plain error review applies where the defendant fails to object to the lack of an opportunity to allocute

SOLUTION: holding that the defendant bears the burden under plainerror review

PROBLEM: to any genuine issue of material fact, and do not challenge the defendants’ exhibits and affidavits in the manner required by Rule 74.03(e). Their, quarrel is with the trial court’s application of the law. Their sole Point Relied On reads as follows: The trial court erred in summarily finding that defendants could unilaterally alter the character of the road easement from a gravel road to a concrete roadway without the consent of plaintiffs, who were co-owners of the easement, because such alteration was in violation of the road maintenance agreement, a 983) (specifically holding that the owner of a dominant estate was not precluded from subdividing property, even though the volume of traffic might increase substantially); Heigert v. Londell Manor, 834 S.W.2d 858, 868 (Mo.App.1992) (<HOLDING>). Copanas v. Loehr, 876 S.W.2d 691, 696 
 Holding statements: (A) holding that increase in vehicular traffic arising out of the subdivision of the dominant estate was reasonably foreseeable and so did not restrict the rights of the dominant owner (B) holding that an easement is not a separate estate when dominant and servient tracts are under the same ownership (C) holding that an express easement ran with the dominant estate (D) recognizing that the dominant easement owner not the servient estate owner bears responsibility for maintaining an easement (E) holding that the owner of the dominant tenement may extinguish an easement appurtenant by specifically excluding it from a conveyance of the dominant estate

SOLUTION:
holding that an easement is not a separate estate when dominant and servient tracts are under the same ownership