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: up to $2,000, which would have set aside, in a literal sense, a discrete “amount . . . necessarily consumed for the support of’ the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84 
 Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge

Answer: holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety


Question: Joseph F. Nascimento and his minor daughter Kendall E. Nascimento appeal pro se the district court’s dismissal, pursuant to Fed.R.Civ.P. 12(b)(6), of their civil rights action seeking reversal of a Montana state court decision regarding the custody of Kendall Nascimento. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo the district court’s dismissal and affirm. See H.C. v. Koppel, 203 F.3d 610, 613 (9th Cir.2000) (<HOLDING>); see also Branson v. Nott, 62 F.3d 287, 291 
 Holding statements: (A) holding that a court should abstain when an exercise of jurisdiction might lead to a parallel federal regulatory review mechanism complicating state administration (B) holding that federal district courts should abstain from interfering with pending state court proceedings (C) holding that courts should only abstain under younger if the state proceedings are coercive and not remedial and citing a number of district court opinions (D) recognizing that the longstanding public policy against federal court interference with state court proceedings generally requires federal courts to abstain from involvement in state criminal proceedings (E) holding that federal courts should apply state substantive law

Answer: holding that a court should abstain when an exercise of jurisdiction might lead to a parallel federal regulatory review mechanism complicating state administration


Question: complaint on federal preemption grounds, the district court concluded that to the extentthatMr. Firstenberg’s claims related to Ms. Monribot’s use of her cell phone, the claims were preempted by federal law. In so holding, the district court relied on Murray v. Motorola, Inc., in which the District of Columbia Court of Appeals held that lawsuits based on the premise that radio frequency (RF) emissions from cell phones are harmful to human health are preempted under the doctrine of conflict preemption because “[s]uch claims conflict with the [Federal Communications Commission (FCC)] determination that wireless phones that do comply with the FCC’s RF standards are safe for use by the general public].]” 982 A.2d 764, 768-69, 777-78 (D.C. 2009) (alteration omitted); see id. at 772 (<HOLDING>). {32} Mr. Firstenberg argues that the district 
 Holding statements: (A) holding with respect to a general motion for directed verdict that it raised the question as to the sufficiency of the evidence on venue an essential part of the governments case internal quotation marks and citation omitted (B) recognizing that conflict preemption precludes laws that under the circumstances of a particular case stand as an obstacle to the accomplishment and execution of the full purposes and objectives of congress omission alteration internal quotation marks and citation omitted (C) recognizing that absent illegality we do not weigh the wisdom of any particular employment decision internal quotation marks and citation omitted (D) holding in a related context that the legal determination that convictions arose out of separate criminal episodes is based on a factual finding specifically the finding that the acts giving rise to the convictions were not part of continuous and uninterrupted conduct that    is so joined in time place and circumstances that such conduct is directed to the accomplishment of a criminal objective internal quotation marks omitted omission in original (E) holding that an appeal is not moot so long as the appellate court can fashion relief that is both effective and equitable internal quotation marks omitted alteration in original

Answer:
holding with respect to a general motion for directed verdict that it raised the question as to the sufficiency of the evidence on venue an essential part of the governments case internal quotation marks and citation omitted