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. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.
--------
Question: (9th Cir.2003) (<HOLDING>).' Amara’s remaining contentions are 
 Holding statements: (A) holding that proper remedy for failure to exhaust is dismissal of the claim without prejudice (B) recognizing that dismissal may be proper where plaintiff concedes the failure to exhaust (C) holding that dismissal of a pro se complaint for failure to state a claim should generally be without prejudice but if the plaintiff has been given an opportunity amend his complaint and fails to do so the dismissal may be with prejudice (D) holding dismissal with prejudice is appropriate remedy for failure to timely file undertaking (E) holding that a review committee of the kansas board for discipline of attorneys had the authority to dismiss a complaint against an attorney with or without prejudice and when dismissal was ordered without specifying the nature of the dismissal the dismissal was without prejudice to the filing of later proceedings on the same matter

Answer: (A)


Question: child abuse or neglect or who testifies or otherwise participates in a judicial proceeding arising from a report, petition, or investigation of alleged child abuse or neglect is immune from civil or criminal liability that might otherwise be incurred or imposed. Id. § 261.106(a) (emphasis added). The dissent also correctly points out that “Immunity from liability and immunity from suit are two distinct principles.” Tex. Dep’t of Transp. v. Jones, 8 S.W.3d 636, 638 (Tex.1999). Finally, the dissent even recognizes that “[ijmmunity from liability is an affirmative defense, while immunity from suit deprives a court of subject matter jurisdiction.” Tex. Dep’t of Parks & Wildlife v. Miranda, 133 S.W.3d 217, 224 (Tex.2004); see also City of Hous. v. Williams, 353 S.W.3d 128, 134 (Tex.2011) (<HOLDING>); Harris County Hosp. Dist. v. Tomball Reg’l 
 Holding statements: (A) holding that the oneyear bar contained in  2255 acts as an affirmative defense and not a jurisdictional bar (B) holding bjecause immunity from liability constitutes an affirmative defense not a jurisdictional bar only immunity from suit is properly before us today (C) recognizing that under texas law governmental immunity embraces two principles immunity from liability and immunity from suit (D) holding that qualified immunity is not merely immunity from damages but also immunity from suit (E) holding immunity from liability is not jurisdictional

Answer: (B)


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:
(D)