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.

Ex Input:
to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government’s requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words “Refused for Fraud” scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden 
 Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is  justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion

Ex Output:
holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances


Ex Input:
— cannot alone support guilty verdicts. There must be some further evidence adduced indicating the defendant’s commission of the charged criminal acts. See United States v. Glenn, 312 F.3d at 69; United States v. Scheibel, 870 F.2d 818, 822 (2d Cir.1989); United States v. Johnson, 513 F.2d 819, 824 (2d Cir.1975). True enough. But these cases do not hold that, if such actus reus evidence is adduced, there is some temporal limit on the jury’s consideration of consciousness-of-guilt evidence to establish mens rea. Indeed, if flight or false exculpatory statements were indicative only of a defendant’s knowledge and intent at the time of those actions, the evidence would be irrelevant to the charged crime and properly excluded. Instead, the law admits consciousness-of-gui 209 (2d Cir.2004) (<HOLDING>). (4) The Admissions to Goldsmith Still further 
 Holding statements: (A) holding defendants false exculpatory statements admissible to show consciousness of guilt (B) recognizing that evidence of government knowledge of the defendants conduct could be part of a defendants argument that it did not knowingly submit false claims (C) holding parties to an exculpatory clause where the parties intent is clear (D) recognizing that defendants attempt to persuade a witness to make false exculpatory statements is probative of guilty knowledge and intent (E) holding that defendants attempt to mislead a client by providing it with false information was illegal witness tampering because defendant was trying to corruptly persuade or mislead the client with the intent of influencing its potential testimony before the grand jury

Ex Output:
holding defendants false exculpatory statements admissible to show consciousness of guilt


Ex Input:
its free exercise of its governmental powers, nor could it abdicate its governmental functions, even for a “reasonable time.” Clear Lake, 549 S.W.2d at 391. When discharging its governmental functions, MUD 24, as an agent of the State, is exercising the State’s police power, which is a grant of authority from the people to the government for the protection of the health, safety, comfort, and welfare of the public. Galveston County MUD No. 3 v. League City, 960 S.W.2d 875, 877 (Tex.App.—Houston [14th Dist.] 1997, no writ) (operation of sewer system by municipality is exercise of governmental function). Therefore, we hold that MUD 24’s functions are governmental functions mandated by Texas law. See Hydrocarbon Prod. Co. v. Valley Acres Water Dist., 204 F.2d 212, 217 (5th Cir.1953) (<HOLDING>). Because we find that MUD 24’s functions are 
 Holding statements: (A) holding wjhere an appeal is taken the terms of probation do not commence until the mandate of this court is issued and citing former section 8 of article 4212 texas code of criminal procedure (B) holding that refusal to proceed to trial by arbitrarily abating case violates article i section 13 of the texas constitution (C) holding that texas legislature has no police power to violate article i section 16 of the texas constitution because section 29 emphatically and unambiguously excepts this power from the powers of the government of the state of texas (D) holding texass substantive law should apply rather than the law of the state where the accident occurred because texas has a particularly strong interest when the defective product in question was manufactured and placed in the stream of commerce in texas (E) holding that provisions of texas constitution article 16 section 59 are a mandate declaring the texass policy regarding drainage and irrigation

Ex Output:

holding wjhere an appeal is taken the terms of probation do not commence until the mandate of this court is issued and citing former section 8 of article 4212 texas code of criminal procedure