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: will “potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary.” Pis.’ Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs’ motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court’s November 9, 2007 opinion and order is amended, as follows: Defendant’s cross-motion for partial summary judgment is granted, and plaintiffs’ motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5) 
 Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc  6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc  6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc  6501e1a to omission of income

Output: holding that gross income can include interest or dividends accruing to fathers ira


Input: Consider Input: In my judgment, it is extremely doubtful that the obviously dispensable involvement of the judiciary in the intermediate stages of a procedure that begins and ends in the Executive Branch is a proper exercise of judicial power. See Gordon v. United States, 117 U. S. Appx. 697, 702-703 (1864) (opinion of Taney, C. J.); United States v. Ferreira, 13 How. 40, 48 (1852). It may well follow that the misguided opinion of today’s majority has nothing more than an advisory character. Whether or not that be so, the better rea soning in Justice Souter’s far wiser and far more scholarly opinion will surely be the law one day. For these reasons, as well as those set forth in Justice Souter’s opinion, I respectfully dissent. 1 See, e. g., Pennsylvania v. Union Gas Co., 491 U. S. 1 (1989) (<HOLDING>); In re Merchants Grain, Inc., 59 F. 3d 630 
 Holding statements: (A) holding that an action by plaintiffs who had a legal obligation to conduct cleanup pursuant to a  106 order and then sought costs for cleanup from other prps was the quintessential action for contribution (B) holding that a federal court may order a state to pay cleanup costs pursuant to the comprehensive environmental response compensation and liability act of 1980 (C) holding that response costs can be necessary even though the agency that required cleanup never approved the response actions taken (D) holding that bankruptcy court may enjoin state environmental reclamation order (E) holding that debtor was liable to the commonwealth for past and future cleanup costs

Output: holding that an action by plaintiffs who had a legal obligation to conduct cleanup pursuant to a  106 order and then sought costs for cleanup from other prps was the quintessential action for contribution


Input: Consider Input: commands of the Eighth and Fourteenth Amendments.’” Beck v. Alabama, 447 U.S. 625, 638 n. 13, 100 S.Ct. 2382, 2390 n. 13, 65 L.Ed.2d 392 (1980) (quoting Lockett v. Ohio, 438 U.S. 586, 605, 98 S.Ct. 2954, 2965, 57 L.Ed.2d 973 (1978) (plurality opinion)). But the Court’s 1983 decision in California v. Ramos, 463 U.S. 992, 103 S.Ct. 3446, 77 L.Ed.2d 1171 (1983), which upheld against constitutional challenge a state statute requiring courts to instruct sentencing juries that the governor could commute a life sentence without possibility of parole to a lesser sentence, could have been read to indicate that the “factors which may call for a less severe penalty” that count for Eighth Amendment purposes do not include possible post-conviction contingencies. See id. at 1014, 103 S.Ct. at 3460 (<HOLDING>). Because of the potential tension between 
 Holding statements: (A) holding that notwithstanding the eighth amendment the wisdom of the decision to permit juror consideration of possible commutation is best left to the states (B) holding that the eighth amendment to the united states constitution prohibits the execution of mentally retarded individuals (C) holding that execution of the mentally retarded is prohibited under the eighth amendment to the united states constitution (D) holding that under the eighth amendment to the united states constitution the government may not execute a mentally retarded person (E) holding that the primary and overarching consideration in custody determination is the best interest of the child


Output: holding that the eighth amendment to the united states constitution prohibits the execution of mentally retarded individuals