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.
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Question: improperly removed the action as there is no diversity of citizenship between the parties and the amount in controversy fails to meet the $75,000 threshold. (Dkt. No. 5.) Plaintiff seeks relief in the form of “compensatory, special and general damages in an amount according to proof at trial, but not less than $1,000,000.” (Dkt. No., Ex. A.) Plaintiff further states that the amount of the Note on the property in question is $440,000 (Id.) Accordingly, the Court finds that the amount in controversy requirement is satisfied. The question before the Court is whether, for the purposes of diversity jurisdiction, Wells Fargo is also a citizen of California. See, e.g., Uriarte v. Wells Fargo Bank, N.A., 2011 U.S. Dist. LEXIS 127497 at *9, 2011 WL 5295285 at *2-3 (S.D.Cal. Nov. 3, 2011) (<HOLDING>). But see Flores v. Wells Fargo Bank, N.A. 2012 
 Holding statements: (A) holding that for a domestic corporation the foreign principal place of business does not count (B) holding that the location of a corporations principal place of business for diversity purposes is the state where the corporation has its headquarters or nerve center (C) holding that if a domestic corporations principal place of business is abroad the foreign principal place of business cannot be considered for diversity jurisdiction purposes (D) holding that wells fargo is also a citizen of california where it has its principal place of business (E) holding that for diversity purposes a national bank is  a citizen of  the state of its principal place of business and the state listed in its organizational certificate

Answer: holding that for a domestic corporation the foreign principal place of business does not count


Question: The Court is not at liberty to follow the law of other Circuits if it contradicts -the law of this Circuit. Plaintiffs’ other argument relies on the Eleventh Circuit’s decision in Delta Coal Program v. Libman, 743 F.2d 852 (11th Cir. 1984) which stated that Summit Office Park applies only when a Plaintiff without standing adds a new party and a new cause of action. Delta Coal Program, 743 F.2d at-857, n.6. (“Here, by contrast, the operative facts and the cause of action are not changed, but only the formally named plaintiff.”). Delta Coal Program, however, does not apply to the present case. First, the district court there permitted the substitution of new plaintiffs, and it was within the court’s discretion to do so. Delta Coal Program v. Libman, 743 F.2d 852, 856 (11th Cir. 1984) (<HOLDING>). Here, by contrast, Plaintiffs did not ask 
 Holding statements: (A) holding that the information must establish that the court has jurisdiction over both the subject matter and the parties (B) holding that when district court has continuing and exclusive jurisdiction over sapcr matter judge of another district court in same county may rule in matter so long as record is clear that judge is acting on behalf of court with continuing and exclusive jurisdiction (C) holding that the district court has broad authority to take jurisdiction over a matter even when that matter is not brought by a real party in interest (D) holding that the district court did not have jurisdiction and remanding the matter to state court (E) holding that the state law of preclusion must be followed even when federal jurisdiction over the subject matter of a claim is exclusive

Answer: holding that the information must establish that the court has jurisdiction over both the subject matter and the parties


Question: underlying payment in income, it effectively changed India Music’s treatment of a material item. We agree. From 1998 to 2004, India Music accounted for the accounts payable owed to HRI on an accrual basis, deducting the payments from income each year as they became fixed. But since HRI was a cash-basis taxpayer, it could not include the payments from India Music in its income until it received those payments. See Arnwine v. Comm’r, 696 F.2d 1102, 1111 ( nge in accounting method for the purposes of § 481 because it forced India Music to “com-put[e]” its taxable income for the tax year 2004 “under a method of accounting different from the method under which [India Music’s] taxable income for the preceding taxable year was computed.” 26 U.S.C. § 481; see Graff Chevrolet, 343 F.2d at 572 (<HOLDING>). Therefore, we find that the language of §§ 
 Holding statements: (A) holding that a change in the method of compensation met the consideration requirement of contract formation (B) holding that a permanent change in income constitutes a substantial change in circumstances justifying a reduction of alimony (C) holding that a change of venue has no affect on the applicable state law and that change of venue is but a change of courtrooms (D) holding that  481 authorizes necessary adjustments to income in the year of change whether the change in method of accounting was initiated by the taxpayer or the commissioner (E) holding that tolling inappropriate where data supplied to fund reflected change in accounting method which was central to dispute

Answer:
holding that a change in the method of compensation met the consideration requirement of contract formation