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.
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Question: up to $2,000, which would have set aside, in a literal sense, a discrete “amount . . . necessarily consumed for the support of’ the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84 
 Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge

Answer: holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety


Question: 1 We note that the Supreme Court of Georgia recently vacated portions of the trial court’s injunction order in Barham v. City of Atlanta, 292 Ga. 375 (738 SE2d 52) (2013). 2 Am. Petroleum Prods., Inc. v. Mom & Pop Stores, Inc., 231 Ga. App. 1, 7 (3) (497 SE2d 616) (1998) (punctuation omitted). 3 Levine v. Sun Trust Robinson Humphrey, 321 Ga. App. 268, 275 (3) (740 SE2d 672) (2013) (punctuation omitted). 4 Am. Petroleum Prods., 231 G 215 SE2d 294) (1975) (“[When] the complaining party cannot legitimately claim surprise, either because he knew of the existence of the witness or had equal means of knowing, it is not error to fail to invoke the sanctions of postponement, mistrial, barring the witness, etc.”). Cf. Malley Motors, Inc. v. Davis, 183 Ga. App. 599, 600 (1) (359 SE2d 394) (1987) (<HOLDING>). 18 See Hunter v. Nissan Motor Co. Ltd. of 
 Holding statements: (A) holding that promises made by the prosecution to a witness in exchange for that witness testimony relate directly to the credibility of the witness (B) holding that a trial court abused its discretion by excluding the testimony of an expert witness where the testimony would have been relevant to show that the defendant breached a duty of care (C) holding that trial court abused its discretion in permitting the testimony of a witness who was not listed in the pretrial order and no reason was given for the failure to list the witness (D) holding that in order to state a claim for ineffective assistance of counsel based on the failure to call a witness to testify the claimant must allege 1 the identity of the potential witness 2 that the witness was available to testify at trial 3 the substance of the witnesss testimony and 4 an explanation of how the omission of the testimony prejudiced the case (E) holding that the jury is the judge of the weight and credibility given to witness testimony

Answer: holding that promises made by the prosecution to a witness in exchange for that witness testimony relate directly to the credibility of the witness


Question: noted at 152 N.C. App. 477, 2002 WL 1914015, at *7, 2002 N.C. App. LEXIS 2144, at *19-20 (Aug. 20, 2002) (unpublished opinion); Hart v. Pharaoh, 1961 OK 45, 359 P.2d 1074, 1079; Berg v. Wilson, 353 S.W.3d 166, 180 (Tex. App. 2011); Hidden Meadows Dev. Co. v. Mills, 590 P.2d 1244, 1248 (Utah 1979); Zweber v. Melar Ltd., 2004 WI App 185, ¶ 10, 276 Wis. 2d 156, 687 N.W.2d 818. But see Cal. Civ. Proc. Code § 405.32 (requiring cancellation of lis pendens notice if the filer failed to prove his claim at trial); Del. Code Ann. tit. 25, § 1608 (granting discretion to cancel lis pendens if the filer is not likely to prevail); Mich. Comp. Laws § 600.2731 (permitting courts to cancel lis pendens in certain circumstances during litigation); Sloane v. Davis, 433 So. 2d 374, 375 (La. Ct. App. 1983) (<HOLDING>); Inv’rs Title Ins. Co. v. Herzig, 2010 ND 169, 
 Holding statements: (A) holding that identification of appellant in notice of appeal is a jurisdictional requirement and that the failure to name a party in a notice to appeal constitutes a failure of that party to appeal (B) holding that notice of administrative forfeiture sent to prisoner did not require actual notice to the property owner only notice reasonably calculated to apprise a party of the pendency of the action (C) holding that statute permitting cancellation of lis pendens  at any time  allowed cancellation during pendency of appeal emphasis omitted quoting nd cent code  280508 (D) holding that appeal did not prevent cancellation of lis pendens under statute reading in part that lis pendens shall be canceled  w hen judgment is rendered in the action or proceeding against the party who filed the notice of the pendency thereof     quoting la code civ proc ann art 3753 (E) holding that a notice of appeal filed in an adversary proceeding could not appeal the main proceeding

Answer:
holding that identification of appellant in notice of appeal is a jurisdictional requirement and that the failure to name a party in a notice to appeal constitutes a failure of that party to appeal