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.

Court’s finding that Porter was not an independent trustee was not due to confusion regarding the proper role of trustees and agents in a corporate trust, as Sparkman contends. Rather, the Tax Court found that “she had no meaningful role” whatsoever. That Porter testified otherwise does not, in itself, establish that the Tax Court committed clear error. The Tax Court, describing Porter’s testimony as “vague, contrived, and non-credible,” plainly did not believe her, and “the Tax Court, like any other court, ‘may disregard uncontradicted testimony by a taxpayer where it finds that testimony lacking in credibility.’ ” Conti v. Comm’r, 39 F.3d 658, 664 (6th Cir.1994) (quoting Lerch v. Comm’r, 877 F.2d 624, 631 (7th Cir.1994)); see also Demkowicz v. Comm’r, 551 F.2d 929, 931 (3d Cir.1977) (<HOLDING>); Wood v. Comm’r, 338 F.2d 602, 605 (9th 
 Holding statements: (A) holding that an immigration judge may base a credibility determination on the lack of corroborating evidence if the judge also encounters inconsistencies in testimony contradictory evidence or inherently improbable testimony (B) holding that where testimony is inherently improbable the court may choose to disregard it (C) holding that a court is not bound to accept testimony at face value even when it is uncontroverted if it is improbable unreasonable or questionable internal citation omitted (D) holding that a party is not bound by the testimony of a witness it calls (E) holding the tax court not bound to accept taxpayers uncontradicted testimony if it found the testimony to be improbable unreasonable or questionable
(E)

erred in denying without a hearing his claim that trial counsel were ineffective because they “were under a conflict of interest in this case because counsels’ interest in spending the minimum amount of time on a case for which they were receiving no money conflicted with [Movant’s] desire that his case be fully litigated and investigated.... ” The State counters that the trial court did not clearly err in denying this claim because Movant failed to plead facts not refuted by the record demonstrating an actual conflict. To prevail on a claim of ineffective assistance of counsel based on a conflict of interest, a movant must show that an actual conflict of interest adversely affected counsel’s performance. Conger v. State, 356 S.W.3d 217, 221 (Mo.App.E.D. 2011) (quotation omitted) (<HOLDING>). “In order to prove a conflict of interest, 
 Holding statements: (A) holding that the trial court abused its discretion in denying a motion to substitute counsel on the strength of gonzalezs sworn responses at the pleataking that no one was threatening him or forcing him to plead where the defendant alleged that his attorney forced him to plead guilty  and threatened him if he did not take the plea (B) holding that defendant failed to plead sufficient facts and instructing the trial court to dismiss the plaintiff from the case (C) holding that right to appeal claim of ineffective assistance of counsel alleging that counsel failed to convey plea negotiations timely and adequately inform of consequences of pleading guilty to jury for sentencing waived because plea of guilty to jury was independent of and not supported by alleged ineffective assistance of counsel claims (D) holding no coercion where counsel told movant his conviction was likely because movant stated he understood full range of punishment and no one threatened him to plead guilty (E) holding that the movant failed to establish that plea counsel coerced him to plead guilty to avoid taking the case to trial
(E)

to procure blanket coverage. Anderson discusses the difference between blanket and specific coverage, noting that First State quoted 15 Couch on Insurance 2d 54:83 for the proposition that a schedule of property values in an insurance policy renders the policy coverage specific and not blanket: A distinction must be made between a policy which speaks in terms of a lump-sum obligation or value of the property and one which separately schedules different items of property. In the latter case, each separately treated item of property is in effect covered by a separate contract of insurance and the amount recoverable with respect to a loss affecting such property is determined independently of other items of property. 617 N.E.2d at 935. Upon application of 868, 870-71 (Fla. 2d DCA 1990) (<HOLDING>); Mackoul v. Fid. & Cas. Co. of N.Y., 402 So.2d 
 Holding statements: (A) holding that a wrongful death claim related back to a personal injury claim in an automobile accident case where the wrongful death claim  arose from the same transaction or occurrence as the original complaint and the defendant was advised of the essential facts necessary to prepare his defense even with the added claim (B) recognizing cause of action for wrongful death (C) holding that plaintiffs failure to prove decedents death was caused by the wrongful acts of the defendant precludes any recovery of wrongful death damages under mississippis wrongful death statute (D) holding emotional distress is a distinct claim from wrongful death (E) holding survivors entitled only to per person coverage since wrongful death claim was only one claim

(E)