TASK DEFINITION: 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.
PROBLEM: 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

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

PROBLEM: of finality which is essential to the operation of our criminal justice system.” Sawyer v. Smith, 497 U.S. 227, 242, 110 S.Ct. 2822, 111 L.Ed.2d 193 (1990). Petitioner claims that Apprendi falls within the narrow scope of the second category of exceptions and is therefore applicable to his case retroactively. The Second Circuit has not yet addressed the question of whether Apprendi should be considered a “watershed rule,” falling within the Teague exceptions. However, every Circuit Court which has considered this question has held that Apprendi should not be applied retroactively on collateral review. United States v. Sanders, 247 F.3d 139, 146 (4th Cir.2001); Jones v. Smith, 231 F.3d 1227, 1236 (9th Cir.2001); see, e.g., Abdullah v. United States, 240 F.3d 683, 687 (8th Cir.2001)(<HOLDING>); Browning v. United States, 241 F.3d 1262, 
 Holding statements: (A) holding that petitioner was barred from bringing apprendi claim on second or successive motion to vacate because supreme court had not made apprendi retroactive to cases on collateral review (B) holding apprendi is not retroactive (C) holding that apprendi does not apply on collateral review (D) holding that until the supreme court rules otherwise apprendi is not a new rule of constitutional law made retroactive to cases on collateral review  that was previously unavailable (E) holding that the apprendi decision is not applicable on collateral review

SOLUTION: holding apprendi is not retroactive

PROBLEM: or affect the issue under determination.” U.S.S.G. § 3C1.1 cmt. n.6 (emphasis added). Although the omitted financial data may not have had any actual effect on Miller’s fine or restitution amounts, it is certainly the kind of information which would “tend to influence” those determinations. See, e.g., United States v. Dupre, 117 F.3d 810, 825 (5th Cir.1997) (“A statement to a probation officer concerning one’s financial resources will obviously affect the officer’s determination of ability to pay.” (quotation omitted)). There is no basis to deem the omitted information not material when it did not have, but was the kind of information which could have had, an influence on the relevant sentencing determinations. See United States v. Juarez-Duarte, 513 F.3d 204, 210-11 (5th Cir.2008) (<HOLDING>). Miller also contends that her errors were the 
 Holding statements: (A) recognizing the applicability of the mcdonough standard to federal criminal proceedings (B) recognizing applicability of discovery rule (C) recognizing the applicability of rule 9b under such circumstances (D) recognizing the applicability of the obstruction enhancement in either scenario (E) recognizing the presumptions applicability to federal statutes

SOLUTION:
recognizing the applicability of the mcdonough standard to federal criminal proceedings