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.

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

Example Input: only as part of the presentations to a group, or whether appellees had any conversations with Hoagland, and, if so, the content of those conversations. Appellees merely stated they did not make misrepresentations to Hoagland in Texas regarding the business transaction made the basis of the captioned case. We conclude these statements are unsupported factual and legal conclusions. See Ennis, 164 S.W.3d at 703-04 (affirming trial court’s exclusion of nonresident’s statements that he did not have a substantial connection with Texas, plaintiffs’ claims did not result from and were not related to any of affiant’s activities in Texas, affiant did not have any continuing or systematic contacts with Texas, and affiant did not commit any tort in Texas); see also Wright, 137 S.W.3d at 250 n. 8 (<HOLDING>). Kassoffs affidavit is similarly concluso-ry. 
 Holding statements: (A) holding plaintiffs allegation that defendants committed torts in texas was sufficient to bring defendants under the longarm statute (B) holding that where the entity was incorporated in texas and the shareholders reside in texas and the bankruptcy case is pending in texas texas law  not arizona law  should be applied (C) holding plaintiffs allegation that defendants committed torts in houston texas was sufficient to bring defendants under the longarm statute for plaintiffs claims of various forms of fraud and negligent misrepresentation (D) recognizing strong interest in protecting texas citizens where tort was committed in whole or in part in texas (E) holding nonresidents statement that he had committed no torts in texas was properly excluded as conclusory
Example Output: holding plaintiffs allegation that defendants committed torts in texas was sufficient to bring defendants under the longarm statute

Example Input: of a class consisting of all African-American plant employees. Accordingly, the district court acted within its discretion to deny class certification on the basis of the appellants’ direct evidence. B. Statistical Evidence Nucor provided the appellants with actual promotion-related job posting and applicant data from January 2001 to February 2006. According to the appellants’ own expert, statistical analysis of this data resulted in a standard deviation of - .84, a result indicating no statistically significant disparity in the actual versus expected percentage of African-American employees successfully bidding on jobs. J.A. 5872-73. The appellants, however, objected to use of the 2001 to 2006 time period because it included job posting and bidding 759 n. 17 (4th Cir.1986) (<HOLDING>). Since the appellants could not prevail based 
 Holding statements: (A) recognizing that the federal pleading standard is a less stringent standard than the delaware pleading standard (B) recognizing that differences between the expected value and the observed number greater than two or three standard deviations are significant (C) recognizing the cause of action (D) recognizing cause of action (E) recognizing that a standard deviation greater than two or three excludes chance as the cause of underrepresentation
Example Output:
recognizing that the federal pleading standard is a less stringent standard than the delaware pleading standard