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.

Input: Consider Input: for public use, without just compensation." U.S. Const, amend. V. 16 . Plaintiffs’ April 3, 2009 Complaint alleges that Plaintiffs never received a Notice of Deficiency for any of the tax years at issue. Compl. at 2. Plaintiffs, however, attached a copy of a Notice of Deficiency for 1997 and 1998 in their Petition to the Tax Court challenging the deficiency determinations for these years. Gov't Mot. Ex. C. Further, Plaintiffs did not dispute their receipt of a Notice of Deficiency at the November 15, 2002 CDP hearing. Gov’t Mot. Exs. E, G, H. Section 2514 of Title 28 of the United States Code requires forfeiture of a tax claim when a party attempts to establish its claim through fraud. 28 U.S.C. § 2514; see also Standard Oil v. United States, 98 Ct.Cl. 201, 246, 47 F.Supp. 120 (1942) (<HOLDING>); see also Kamen Soap Products v. United 
 Holding statements: (A) holding that plaintiffs claim for refund of corporate income taxes was forfeited when plaintiff presented forged corporate minutes to the irs with the knowledge they were forged (B) holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors (C) holding that a corporate officer signing a contract in his corporate capacity is generally not liable for damages under the contract (D) holding that the general corporate laws are incorporated into the corporate charter (E) holding that grand jury testimony of officer and inhouse counsel for corporate defendant was properly admitted as admission against the corporate defendant

Output: holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors


Input: Consider Input: with intent to murder”; therefore, the two convictions did not violate double jeopardy. Id. In addition to comparing the statutory elements of an offense both in the abstract under Blockburger and as applied to the facts of the particular case under Duchac, courts consider other factors relevant to ascertaining legislative intent. These factors include the following: (1) whether there were multiple victims involved; (2) whether several discrete acts were involved; and (3) whether the evil at which each offense is directed is the same or different. As we noted in Goins, “generally, if a criminal episode involves several victims who have personally been victimized, the evidence could sustain multiple convictions.” Goins, 705 S.W.2d at 651 (citing State v. Irvin, 603 S.W.2d 121 (Tenn.1980)(<HOLDING>)). In Goins, however, we held that the multiple 
 Holding statements: (A) holding that a single transaction involving multiple obscene materials constitutes but one offense (B) holding that it was plain error for trial court to allow more than one conviction of grossly negligent operation of a vehicle where more than one person was injured (C) holding that multiple convictions under  924c cannot be based on offenses forming a single unit of prosecution (D) holding that killing more than one person in a single automobile accident justified multiple homicide convictions (E) holding that a defendant may not be convicted of multiple offenses under  922g on the basis that he belonged to more than one prohibited class or that he simultaneously possessed more than one firearm

Output: holding that a single transaction involving multiple obscene materials constitutes but one offense


Input: Consider Input: found it “difficult to maintain on a priori grounds that sex is physically dangerous” to every potential victim under the statute. Id. at 299. The First Circuit examined a similar statute-punishing a person over the age of 18 who engages in sexual intercourse with a person between 14 and 16-in United States v. Sacko, 178 F.3d 1 (1st Cir.1999). The court determined that statutory rape crimes fall within the exception to the categorical approach because they “cover[ ] conduct both inside and outside the ‘violent felony’ sphere.” Id. at 4-5. We agree with the First and the Seventh Circuits that statutory rape statutes that include more mature victims and do not contain aggravating factors are not subject to the strict categorical approach articulated in Taylor. See Seaton, 45 F.3d at 111 (<HOLDING>). Thus, this case should be remanded for the 
 Holding statements: (A) holding the crime of conspiracy is committed or not before the substantive crime begins (B) holding that a court must only look to the statutory definition not the underlying circumstances of the crime to determine whether a given offense is by its nature a crime of violence for purposes of 18 usc  16 (C) holding that if a crime is broadly defined the court can look beyond the elements of the crime (D) holding that once the statute is found to be divisible the court must look to the charging papers and judgment of conviction to determine if the actual crime of which defendant was convicted was a crime of violence but emphasizing that the court is not to examine the particular facts underlying the conviction (E) holding that conviction of a crime requires proof beyond a reasonable doubt of every fact necessary to constitute the crime


Output: holding the crime of conspiracy is committed or not before the substantive crime begins