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.

Ex Input:
venture as contrasted with a governmental function.’ ” Hoffer v. State, 110 Wn.2d 415, 422, 755 P.2d 781 (1988) (quoting Black’s Law Dictionary 1097 (5th ed. 1979)), adhered to on recons., 113 Wn.2d 148, 776 P.2d 963 (1989). 5 Mun. of Metro. Seattle, 118 Wn.2d at 645. 6 Id. at 646 (quoting City of Tacoma v. Taxpayers of Tacoma, 108 Wn.2d 679, 695, 743 P.2d 793 (1987)). 7 Id. 8 RCW 57.08.081(1). 9 These factors include the difference in cost to various customers, the location of customers within and without the district, the achievement of water conservation goals and discouragement of wasteful practices, and “any other matters which present a reasonable difference as a ground for distinction.” RCW 57-.08.081(2). 10 See City of Tacoma v. Welcker, 65 Wn.2d 677, 685, 399 P.2d 330 (1965) (<HOLDING>). 11 See Mun. of Metro. Seattle, 118 Wn.2d at 
 Holding statements: (A) recognizing that coverage could be triggered by need to prevent imminent contamination of groundwater (B) recognizing that watershed isolation or acquisition serves to prevent and control water contamination (C) holding that article x  2 of the california constitution dictates the basic principles defining water rights that no one can have a protectible interest in the unreasonable use of water and that holders of water rights must use water reasonably and beneficially (D) recognizing that water retained within a watershed is susceptible to multiple use because all water uses are not consumptive uses (E) holding authority to control limits duty to control

Ex Output:
recognizing that coverage could be triggered by need to prevent imminent contamination of groundwater


Ex Input:
challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant’s award”). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. § 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not “allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff 
 Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim

Ex Output:
holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim


Ex Input:
677 F.3d 519, 543 (3d Cir.2012). Under the specific circumstances presented in this case, Lewis did not have an objectively reasonable expectation of privacy in his telephone conversation with White. Lewis knew where White was incarcerated when White called Lewis, as he had agreed to send Shavers and White mail there. Furthermore, Lewis was previously incarcerated at the same prison. Thus, he would have received a handbook alerting him that all telephone calls were recorded and been exposed to a document hanging in the common areas that notified prisoners that their calls might be monitored and recorded. In these circumstances, Lewis should have known that all outgoing prisoner telephone calls were monitored and recorded. See United States v. Sababu, 891 F.2d 1308, 1329 (7th Cir.1989) (<HOLDING>); United States v. Harrison, 986 F.Supp. 280, 
 Holding statements: (A) holding that prisoners have no reasonable expectation of privacy in their prison cells (B) holding that a customer has no reasonable expectation of privacy in dialed telephone numbers which were conveyed to the telephone company (C) holding that a nonprisoner had no reasonable expectation of privacy when speaking to a prisoner on the telephone because as a frequent visitor to the prison she was well aware of the strict security measures in place and that the code of federal regulations puts the public on notice that prison officials are authorized to monitor prisoners telephone calls (D) holding that the defendant had a reasonable expectation of privacy in a telephone booth (E) holding that no reasonable expectation of privacy existed in a prison visitor room where conversations took place between brothers and were surreptitiously recorded by state officials

Ex Output:

holding that prisoners have no reasonable expectation of privacy in their prison cells