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.

Input: Consider Input: claims); see also Stewart, 104 N.M. at 748, 726 P.2d at 1378 (“An insurance policy is a contract and is generally governed by the law of contracts, and the rights and duties of the parties are to be determined by its terms.” (internal quotation marks and citation omitted)). Thus, we held that 8.75% was the proper interest to be assessed on the contract damages. {40} Like the trial court in Teague-Strebeck, the trial court in our case awarded damages based on the insurance contract— $100,000 in UM coverage. See 1999-NMCA-109, ¶¶63-64, 127 N.M. 603, 985 P.2d 1183 (observing that the plaintiff “was awarded the benefit of its bargain, the extent of insurance coverage promised by [the defendant’s agent]”); cf. Ellis v. Cigna Prop. & Cas. Cos., 1999-NMSC-034, ¶1, 128 N.M. 54, 989 P.2d 429 (<HOLDING>). We therefore conclude that 8.75% is the 
 Holding statements: (A) holding that sixyear contract statute of limitations did not apply reasoning that an action to recover damages for personal injuries based on breach of warranty is only nominally based on contract (B) holding that this courts sixyear statute of limitations is jurisdictional (C) holding that sixyear statute of limitations in  65314 is applicable to violations of  7202 (D) recognizing a sixyear statute of limitations on claims filed under the coal act (E) holding that the sixyear statute of limitations on a written contract is applicable to a cause of action based on a um policy

Output: holding that sixyear contract statute of limitations did not apply reasoning that an action to recover damages for personal injuries based on breach of warranty is only nominally based on contract


Input: Consider Input: challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant’s award”). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. § 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not “allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff 
 Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim

Output: holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim


Input: Consider Input: Accordingly, the second Olano prong is satisfied: the error, both as to the absence of a jury determination on an essential element of the offense and the failure to include that element in the indictment, was indeed “plain.” c. Did the plain error affect Thomas’s substantial rights? An error affects a defendant’s “substantial rights” if it is “prejudicial” and it “affected the outcome of the district court proceedings.” Gore, 154 F.3d at 47. “Though ‘prejudice’ is also required to show that an error is not ‘harmless,’ pursuant to Fed.R.Crim.P. 52(a), the important difference of plain error prejudice [in most cases] is that ‘[i]t is the defendant rather than the Government who bears the burden of pers , 2001), with United States v. Vazquez, 271 F.3d 93, 100-01 3d Cir. (2001) (en banc) (<HOLDING>), and United States v. Terry, 240 F.3d 65, 
 Holding statements: (A) holding that any error was harmless and thus not plain error (B) holding that constitutional error cannot be premised on error in a charge unless the error violated some right which was guaranteed to the defendant by the fourteenth amendment (C) holding that sentencing error is harmless if the error did not affect the district courts selection of the sentence imposed (D) holding at the governments urging that a similar error was an error in both the trial and sentencing (E) holding that error in method by which interest from damages award was calculated was an error in substantive law not a clerical or mathematical error


Output: holding that any error was harmless and thus not plain error