instruction:
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:
although incorporated or approved in the decree, is not merged therein, the parties may enforce it by s clear that "jurisdiction of the Court depends upon the state of things at the time of the action brought, and that after vesting, it cannot be ousted by subsequent events.” Smith v. Sperling, 354 U.S. 91, 93 n. 1, 77 S.Ct. 1112, 1 L.Ed.2d 1205 (1957) (citation omitted). 18 . Courts in this district have long recognized that "a coiporation is an indispensable party in a shareholder derivative action suit.” See Gibson v. BoPar Dock Co. Corp., 780 F.Supp. 371, 373 (W.D.Va.1991) (citing Tower Hill Connellsville Coke Co. v. Piedmont Coal Co., 33 F.2d 703, 706 (4th Cir.1929), cert. denied, 280 U.S. 607, 50 S.Ct. 157, 74 L.Ed. 650 (1930)); Bates v. Cekada, 130 F.R.D. 52, 59 (E.D.Va.1990) (<HOLDING>) (citations omitted); Taylor v. Swirnow, 80 
 Holding statements: (A) holding that in order to maintain a derivative cause of action a shareholder must maintain a continuous ownership interest in the corporation (B) recognizing that a corporation is properly aligned as a defendant in a shareholder derivative suit when the corporation is in antagonistic hands (C) recognizing that in a derivative action the corporation for whose benefit suit is brought is a necessary party to the action (D) holding that a shareholder who disposes of his shares loses standing to bring a derivative action no longer a shareholder in the corporation the defendant cannot maintain a derivative action on its behalf (E) recognizing that the corporation is always deemed to be an indispensable party in a shareholder derivative action
answer:
(E)


question:
testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his “gross up” method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi’s corporate checking account. Furthermore, Gollapudi’s reliance on Reynolds and Borman is misguided. Both of those cases involved § 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 (“Using the wrong form does not violate § 7206(1).”); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the 
 Holding statements: (A) holding that materiality is not an element of  1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for  72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under  72061
answer:
(D)


question:
that is not compensable under the IDEA. Defs.’ Opp’n at 15. They therefore contend that the total 7.93 hours billed for administrative work should be disallowed from the plaintiffs fee petition, reducing the overall attorney’s fees total by $1,204.94. Id. at 16. The plaintiff counters that these tasks were necessary, de minimis clerical functions that cannot be separated from clearly billable work. PL’s Mot. at 9-10. Pure clerical tasks are not reimbursable in an award of attorney’s fees. See Role Models, 353 F.3d at 973 (“purely clerical or secretarial tasks are not reimbursable at either attorney or paralegal rates”) (quoting Missouri v. Jenkins, 491 U.S. 274, 288 n. 10, 109 S.Ct. 2463, 105 L.Ed.2d 229 (1989)); Michigan v. Envtl. Prot. Agency, 254 F.3d 1087, 1095-96 (D.C.Cir.2001) (<HOLDING>). By contrast, certain de minimis clerical 
 Holding statements: (A) holding that a mill and gin could be considered part of an exempt homestead if they were part of the exempt realty (B) holding that purely clerical tasks are not reimbursable because they ought to be considered part of normal administrative overhead (C) recognizing that the possibility that pennsylvania district attorneys could be considered state actors to the extent that they are enforcing state law and performing other purely prosecutorial duties (D) recognizing that docket entries form no part of the record that may be considered on appeal because they are inherently unreliable (E) holding that consequential damages are not to be considered
answer:

(B)