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.

bankruptcy trustee from selling or administering the homestead, even for the benefit of joint creditors. The legal effect of the non-debtor spouse’s right to assert the Florida constitutional exemption meant that the debtor spouse was still “receiving the benefits” of the Florida constitutional exemption, even though he had not claimed that exemption in his bankruptcy case. Consequently, the debtor was ruled ineligible for the wildcard exemption. The court noted that a different outcome would have obtained if the non-debtor spouse had affirmatively waived the right to claim the homestead protection. No such waiver existed, however, either in Hernandez or in this case. Other courts have also reached a similar conclusion. See, e.g., In re Watford, 427 B.R. 552, 559 (Bankr.S.D.Fla.2010) (<HOLDING>); cf. In re Bennett, 395 B.R. 781, 790 (Bankr. 
 Holding statements: (A) holding despite contrary authority that husband debtor with a mere possessoiy interest was not entitled to claim a homestead exemption and stating it is a fundamental tenet of the law of exemptions that the debtor must have an ownership interest in the property before an exemption may be claimed a long line of illinois cases has required that a debtor have title or some ownership interest in property in order to claim a homestead exemption other courts deciding the issue under the federal exemption scheme have held that the key word is interest and that an interest in real property up to a specified amount implies a monetary interest more than just one spouses right to reside with the other (B) holding that a bankruptcy debtor may claim the homestead exemption for real property transferred to a selfsettled revocable trust even though the settlor and the beneficiary as well as the bankruptcy debtor were the same person (C) holding that where a married debtor files an individual bankruptcy case and claims the  522b3b tbe exemption the debtor indirectly obtains the benefit of floridas constitutional homestead protection by virtue of the nondebtor spouses ability to claim the homestead exemption (D) holding that the general homestead exemption may not be invoked to defeat claims against the holder for taxes and assessments against the homestead property (E) holding even though debtor would have been entitled to iowa homestead exemption but for former spouses iowa code section 59821 lien debtor could not avoid the lien because it attached to the homestead prior to or simultaneously with debtors acquisition of the interest in the homestead
(C)

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
(D)

of decision, and this is how the INS has consistently understood these terms.”); Fierro v. Reno, 217 F.3d 1, 4 (1st Cir.2000) (“[Sjubject to possible limitation, we think that the requirement of ‘legal custody’ in section 1432 should be taken presumptively to mean legal custody under the law of the state in question.”). Our decision to look to state law is consistent with our practice in other areas of federal law generally, and immigration law specifically. For example, entitlement to federal social security benefits often hinges on marital status as defined by state law. See Califano v. Jobst, 434 U.S. 47, 52-53 n. 8, 98 S.Ct. 95, 54 L.Ed.2d 228 (1977); Purganan v. Schweiker, 665 F.2d 269, 270-71 (9th Cir.1982); see also Gillett-Netting v. Barnhart, 371 F.3d 593, 599 (9th Cir.2004) (<HOLDING>). Similarly, in the immigration context, 
 Holding statements: (A) holding that the federal due process clause protects a state employee who under state law has a legitimate claim of entitlement to state employment (B) holding that statute does not provide for the adjudication by the alj of a state law breach of contract action for damages that is independent of the aljs determination of entitlement to benefits under the terms of the applicable agreement (C) holding that determination of whether an official was acting on behalf of the state or the local government is determined by state law (D) holding that whether children are legitimate for purposes of entitlement to insurance benefits is determined by state law (E) holding that applicants for welfare benefits had a property interest or legitimate claim of entitlement and were entitled to due process to protect that interest

(D)