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: 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

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


Question: make a hearing unnecessary. These contentions have no merit. Although we retain jurisdiction to resolve the State’s motion to dismiss this appeal, we first remand this matter to the district court with instructions to conduct an evidentiary hearing. We remand because whether Mr. Comer has expressly or impliedly consented to the filing of any pleadings in federal court is a critical question of fact that we believe the district court is in a better position to resolve. Indeed, we have previously recognized the general presumption that an attorney is authorized to act on his client’s behalf. See, e.g., Nevius, 105 F.3d at 459; Lucky, 86 F.3d at 925; Deutscher v. Angelone, 16 F.3d 981, 984 (9th Cir.1994); cf. Roe v. Flores-Ortega, — U.S. —, —, 120 S.Ct. 1029, 1040, 145 L.Ed.2d 985 (2000) (<HOLDING>). When parties have challenged this 
 Holding statements: (A) holding that a law firm receiving funds for a client was not an initial transferee because the firms role with respect to the received money was to accept the funds in settlement of its clients case deposit the money in trust keep as fees only what the the clients agreed to and pay the rest to the bank on behalf of the clients in satisfaction of their loan (B) holding that attorney lacked standing to file notice of appeal on behalf of client who couldnot be located because the client must make the ultimate decision regarding the appeal internal quotation marks omitted (C) recognizing that counsel have the authori ty to file an appeal on their clients behalf even when the client does not expressly give them his consent to do so (D) holding broker and clients agreed to arbitration where newaccount forms signed by clients expressly incorporated separate unsigned client agreement containing arbitration provision even if client agreement was not attached or read by clients because they were presumed to have read newaccount form which placed them on notice of client agreement (E) recognizing the right to counsel on appeal

Answer: holding that a law firm receiving funds for a client was not an initial transferee because the firms role with respect to the received money was to accept the funds in settlement of its clients case deposit the money in trust keep as fees only what the the clients agreed to and pay the rest to the bank on behalf of the clients in satisfaction of their loan


Question: “When the legislature enacts provisions of a uniform or model act without significant alteration, it may be generally presumed to have adopted the expressed intention of the drafters of that uniform or model act.” Heirs of Ellis v. Estate of Ellis, 71 S.W.3d 705, 346 (2001) (“We hold, as have the overwhelming majority of jurisdictions, that the offense of wilfully selling unregistered securities requires proof only that the defendant intended to do the act prohibited by the statute.”); Greenhill v. State, 199 Ga.App. 218, 404 S.E.2d 577, 581 (1991) (“The trial court’s instruction that willful means knowingly and intentionally [selling unregistered securities when the defendant himself was unregistered] was not in error.”); State v. Kershner, 15 Kan.App.2d 17, 801 P.2d 68, 70 (1990) (<HOLDING>); Commonwealth v. Allen, 441 S.W.2d 424, 427 
 Holding statements: (A) holding that clearly established means the contours of the right were so clear at the time the officials acted that a reasonable official would have understood that what he was doing violated that right (B) holding it immaterial that one charged with willfully selling unregistered securities had no actual knowledge that he was violating the law because he was presumed to have and is chargeable with knowledge of the laws under which he was undertaking to do business (C) holding that for purposes of the second question the right must have been clearly established in a particularized sense such that a reasonable official would have understood that what he was doing violated that right (D) holding that willfully violating the prohibition on engaging in business as a brokerdealer or agent without registering with the state means the defendant acted intentionally in the sense that he was aware of what he was doing (E) holding that the evidence at trial showed hart was aware that what he was doing was wrong

Answer:
holding that clearly established means the contours of the right were so clear at the time the officials acted that a reasonable official would have understood that what he was doing violated that right