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.

Q: 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

A: holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety
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Q: See Tex. Health & Safety Code Ann. § 574.106; State ex rel. WW., No. 12-13-00045-CV, 2013 WL 3156312, at *6 (Tex. App.-Tyler June 19, 2013, no pet.) (mem. op.) ("Because W.W. presented evidence to the trial court of his preference to avoid an increased dose ... based upon its side effects and ineffectiveness, it is presumed that the trial court gave his preferences due consideration.”); In re T.O.R., No. 02-12-00376-CV, 2013 WL 362747, at *5 (Tex.App.-Fort Worth Jan. 31, 2013, no pet.) (mem. op.) ("T.O.R. did not present any evidence to dispute So-biesk’s testimony about the medications’ benefits and the ineffectiveness of alternative treatments.”); M.H. v. State ex rel. M.H., No. 01-09-00205-CV, 2009 WL 2050988, at *4-5 (Tex.App.-Houston [1st Dist.] July 16, 2009, no pet.) (mem. op.) (<HOLDING>); State ex rel. A.R.F., No. 12-03-00294-CV, 
 Holding statements: (A) holding evidence of conspiracy sufficient and noting lack of evidence that any member of the group did anything but cooperate with the terms of the plan to commit robbery (B) holding evidence sufficient to support trial courts finding in aggravation that the offense was planned (C) holding that the findings of reviewing physicians constituted substantial evidence in support of the secretarys decision to deny benefits (D) holding evidence sufficient to support trial courts best interest finding when patient did not present any evidence to dispute physicians testimony about benefits of treatment with psychoactive medications and lack of alternative treatments (E) holding evidence insufficient to support finding of implied contract

A: holding evidence of conspiracy sufficient and noting lack of evidence that any member of the group did anything but cooperate with the terms of the plan to commit robbery
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Q: defined to mean all state governmental entities, regardless of their nomenclature. “State” means the State of Georgia and any of its offices, agencies, authorities, departments, commissions, boards, divisions, instrumentalities, and institutions, but does not include counties, municipalities, school districts, other units of local government, hospital authorities, or housing and other local authorities. By its express terms, the act clarifies that the “State” includes state authorities and instrumentalities, but not local governmental entities, for purposes of waiving sovereign immunity. Our earlier cases distinguishing between instrumentalities of the state and state agencies are not dispositive since both instrumentalities and agencies are included in the act’s definit 2d 246) (1947) (<HOLDING>). 5 OCGA § 1-3-1 (a) (1990). 6 Webster’s Third 
 Holding statements: (A) holding that state sovereign immunity bars state constitutional claims (B) recognizing that constitutional prohibition against retroactive laws is not violated without destruction or impairment of vested right (C) holding that state appropriation to ports authority violated constitutional prohibition against state debt and other constitutional provisions (D) recognizing defendants state and federal constitutional rights to testify (E) holding that in the absence of an adequate state remedy one whose constitutional rights are violated has a direct claim against the state under the state constitution

A:
holding that state sovereign immunity bars state constitutional claims
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