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.

Example Input: his personal belief that the officer was not lying. The prosecutor stated: “He came in here and told you the truth about what happened” and later reiterated, “This officer didn’t commit perjury. He came in here and told you the truth about what happened.” This was improper vouching by “placing the prestige of the government behind a witness through personal assurances of the witness’s veracity ...” United States v. Necoechea, 986 F.2d 1273, 1276 (9th Cir.1993) (citations omitted). Contrary to the government’s assertion, the prosecutor need not invoke the name of the federal government in offering his personal belief — it is sufficient that the personal statement of belief came from the government’s attorney. See, e.g., Carriger v. Stewart, 132 F.3d 463, 482 (9th Cir.1997) (en banc) (<HOLDING>). Second, the prosecutor vouched for Officer 
 Holding statements: (A) holding that plaintiff could not show that he was disabled because he conceded that he could do his job despite his impairment (B) holding that it was improper for prosecutor to state he did not lie to you he is a lot of things but he is not a liar (C) holding that the district court did not err in continuing the trial without defendant when the trial had commenced in defendants presence he vigorously expressed his desire to be absent he was given ample opportunity to change his mind despite the disturbance he had created he had competent counsel and he knew of his right to be present (D) holding that the defendant could not appeal a jury instruction where he did not object to the challenged instruction but in fact requested it and stated he was satisfied with it (E) holding there was enough evidence to find the defendant abandoned his child when he claimed to have knowledge of cpss involvement he admitted that for periods of two years and six months he did not attempt any contact with his child and from the date he canceled a home study until the petition was filed he did not attempt to contact the child or cps or provide support even when he was out of jail
Example Output: (B)

Example Input: 1999) (same); Hill v. Fidelity Fin. Servs. (In re Hill), 152 B.R. 204, 206 (Bankr.S.D.Ohio 1993) (same); In re Reese, 194 B.R. 782, 787 (Bankr.D.Md.1996) (same); Barclays Am./Mortgage Corp. v. Wilkinson (In re Wilkinson), 186 B.R. 186, 191 (Bankr.D.Md.1995) (same); In re Redditt, 146 B.R. 693, 697 (Bankr.S.D.Miss.1992) (stat ing that “[b]y the statute’s own terms, only the trustee has standing to exercise the strong-arm avoidance powers”); Mast v. Borgess Medical Center (In re Mast), 79 B.R. 981, 982 (Bankr.W.D.Mich.1987) (same); In re Driver, 133 B.R. 476, 477 (Bankr.S.D.Ind.1991) (stating that “a Chapter 13 debtor is not explicitly bestowed with the trustee’s strong arm transfer avoidance powers.”); Hollar v. United States (In re Hollar), 174 B.R. 198, 203 (M.D.N.C.1994) (<HOLDING>). As In re Higgins, most of the majority 
 Holding statements: (A) holding that chapter 13 debtors have standing to bring avoidance actions by reasoning that chapter 13 trustee has standing but little incentive to bring avoidance actions that will result in benefit to debtors of recovering exempt assets (B) holding that notwithstanding a debtors inability to obtain a chapter 13 discharge a debtor is nonetheless eligible to file a chapter 13 case (C) holding that there is no statutory authority in chapter 13 which grants a chapter 13 debtor independent standing to sue under the trustees  avoidance power (D) holding that an order striking a standing trustees motion to convert a chapter 13 petition to a chapter 7 is interlocutory not final (E) holding that a chapter 13 debtor should be able to obtain a copy of his transcript in light of the broader discharge provision of chapter 13
Example Output: (C)

Example Input: taxes. However, we conclude that the “erroneous nonrebate refund” case law does not control this case for two reasons: first, the 1995 refund was not “erroneous”; and second, the rationale for treating erroneous nonrebate refunds as nontax liabilities does not apply to the 1995 refund. First, we do not believe that the 1995 refund was “erroneous.” Court-ordered refunds, even if unmerited, are not “erroneous” for the purposes of tax law. Deeming such refunds to be “erroneous” would allow the IRS to circumvent the court’s order: after making the refund, the IRS could immediately recover it by suing the taxpayer under IRC § 7405, which creates a cause of action for the recovery of erroneous refunds. See United States v. Russell Mfg. Co., 349 F.2d 13, 16-18 (2d Cir.1965) (Friendly, J.) (<HOLDING>). This is consistent with the case law, which 
 Holding statements: (A) holding that a refund is not erroneous and therefore not recoverable by a  7405 suit when it was deliberately made by the irs to satisfy a court order regardless of the merits of that order (B) holding the order of the circuit court did not involve the merits of the action and was therefore interlocutory and not reviewable by the supreme court for lack of finality (C) holding that an order by the trial court remanding the cause to the agency to impose a sanction other than the one imposed by the agency was not a final and appealable order because it did not terminate the litigation between the parties on the merits (D) holding adjudication order based upon a determination on the merits in juvenile court is a final and appealable order (E) holding the collateral order exception does not apply to a pretrial order denying class certification because the order is subject to revision prior to a decision on the merits
Example Output:
(A)