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: to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government’s requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words “Refused for Fraud” scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden 
 Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is  justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion

Answer: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances


Question: complaint nor any facts relating to VBCJ’s General Order support an argument that Waters received less procedural due process than what is constitutionally required in the circumstances. Therefore, VBCJ’s fee program does not violate Waters’ right to procedural due process. C. Legitimate Penological Interest Finally, Waters’ complaint, broadly construed, alleges that Virginia’s one dollar per day room and board fee is not reasonably related to any legitimate penological interest. This claim also plainly fails, as there are several conceivable rationales to support the finding that VBCJ’s fee program is “ ‘reasonably related’ to promoting a legitimate penological interest.” Sample v. Angelone, 173 F.3d 425 (Table), 1999 WL 52347, *1 (4th Cir. Feb.5 S.Ct. 285, 50 L.Ed.2d 251 (1976) (<HOLDING>). 5 . Section 53.1-131.3 provides as follows: 
 Holding statements: (A) holding that in a prisoners eighth amendment claim of deliberate indifference to a serious medical need expert testimony is necessary when the seriousness of injury or illness would not be apparent to a lay person (B) holding that the eighth amendment protects prisoners only from deliberate indifference to their serious medical needs (C) holding that in order to state a violation of the eighth amendment an inmate must demonstrate that prison officials showed deliberate indifference to serious medical needs (D) holding that deliberate indifference standard for imposing supervisory liability based on an eighth amendment violation is consistent with iqbal and collecting cases (E) holding that deliberate indifference to a serious medical need establishes an eighth amendment violation

Answer: holding that in a prisoners eighth amendment claim of deliberate indifference to a serious medical need expert testimony is necessary when the seriousness of injury or illness would not be apparent to a lay person


Question: in the petition no later than thirty days from the day on which the first defendant was served. Id. at 1262-63 (internal citations omitted). As a general premise, under the “first-served rule,” defendants who are properly served within thirty days of the first defendant’s service must join in the removal petition. The “failure to do so renders the petition defective.” Id. at 1262. Under the facts of Getty, however, the application of the first-served rule did not produce an inequitable result. Nonetheless, recognizing the potential for harsh results, other decisions provide that exceptional circumstances may sometimes require relief from strict application of the rule in order to achieve equitable results. See Milstead Supply Co. v. Cas. Ins. Co., 797 F.Supp. 569, 573 (W.D.Tex.1992) (<HOLDING>); Brown v. Demco, Inc., 792 F.2d 478, 482 (5th 
 Holding statements: (A) holding that all properly served defendants must join in petition for removal except for nominal unknown or fraudulently joined parties (B) holding that the defendants filing of a notice of removal before being served by plaintiffs did not render removal defective (C) holding that dismissal of some but not all of the defendants who had been served with complaint is not a final order (D) holding that joinder in or consent to the removal petition must be accomplished by only those defendants 1 who have been served and 2 whom the removing defendants actually knew or should have known had been served (E) holding that the defendants consent to search was voluntary although he had been served with a subpoena

Answer:
holding that all properly served defendants must join in petition for removal except for nominal unknown or fraudulently joined parties