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.

Input: Consider Input: analysis and did not provide any guidance as to its future implications.... ”); Schafer, 598 N.E.2d at 553 (“Sturrup is out of the mainstream of caselaw on equal protection analysis_(citation omitted));. Robbins, 941 F.Supp. at 793 (“Federal equal protection ‘rational basis’ analysis does not contain an ‘overbroad’ component. Rather, high school transfer rules, like the rule in question, are valid and enforceable.” (citations omitted)); Jordan, 813 F.Supp. at 1381 (refusing to apply Sturrup overbreadth scrutiny and writing “Indiana’s practice of subjecting equal protection and procedural due process claims to ‘over 75 (N.D.Ill.1978) (finding Illinois version of Transfer Rule did not violate equal protection); Simkins v. S.D. High Sch. Activities Ass’n, 434 N.W.2d 367 (S.D.1989) (<HOLDING>); Chabert v. La. High Sch. Athletic Ass’n, 323 
 Holding statements: (A) holding illinois high school associations version of the transfer rule did not violate federal equal protection (B) holding transfer rule did not violate federal equal protection (C) holding that the cap does not violate equal protection (D) holding that doctrine does not violate equal protection (E) holding transfer rule did not violate federal equal protection as rule was uniformly applied not arbitrary and rationally related to legitimate government interest

Output: (B)


Input: Consider Input: did not expressly note the officers’ purpose in knocking on the defendant’s door, but it is fairly clear from our description of the facts that they intended to arrest him. Although the defendant was standing inside the doorway of his room, we held that the officers lawfully arrested him because he “ ‘voluntarily exposed himself to warrantless arrest’ by freely opening the door of his motel room to the police.” Id. at 1426 (quoting United States v. Johnson, 626 F.2d 753, 757 (9th Cir.1980)). Unlike the officers in Jardines and in this case, the officers in Vaneaton were standing in the common space of a motel when they knocked, rather than in the curtilage of a home. We therefore have no need to overrule Vaneaton. See Miller v. Gammie, 335 F.3d 889, 899-900 (9th Cir.2003) (en banc) (<HOLDING>). Whether Vaneaton remains good law after 
 Holding statements: (A) holding that a three judge panel is free to reexamine the holding of a prior panel when the supreme court has undercut the theory or reasoning underlying the prior circuit precedent in such a way that the cases are clearly irreconcilable (B) holding that a threejudge panel may depart from circuit precedent that has not been expressly overruled when an intervening en banc or supreme court decision has undercut the theory or reasoning underlying the prior circuit precedent in such a way that the cases are clearly irreconcilable (C) holding that where the relevant court of last resort has undercut the theory or reasoning underlying the prior circuit precedent in such a way that the cases are clearly irreconcilable then a threejudge panel of this court and district courts should consider themselves bound by the intervening higher authority and reject the prior opinion of this court as having been effectively overruled (D) holding that a three judge panel is not bound by prior circuit precedent if an intervening decision of a higher authority undercuts the theory or reasoning underlying the prior circuit precedent in such a way that the cases are clearly irreconcilable (E) holding a threejudge panel may not reexamine normally controlling circuit precedent in the face of an intervening united states supreme court decision unless the reasoning or theory of our prior circuit authority is clearly irreconcilable with the reasoning or theory of intervening higher authority

Output: (A)


Input: Consider Input: significant understatements of liability totaling over $1 million. Accordingly, the court concludes that defendant is subject to penalty under I.R.C. § 6694. IV. CLAIM FOR INJUNCTIVE RELIEF UNDER I.R.C. § 7402 In addition to the injunctions sought under I.R.C. §§ 7407 and 7408, the Government also seeks an injunction pursuant to I.R.C. § 7402. This statute grants the district courts of the United States the authority “to render such judgments and decrees as may be necessary or appropriate for the enforcement of the internal revenue laws.” As set out above, the conduct of defendant has resulted, inter alia, in significant understatements of tax liability and, consequently, is subject to an injunction under I.R.C. § 7402. See United States v. Cohen, 222 F.R.D. 652, 657 (W.D.Wash.2004) (<HOLDING>); United States v. Franchi, 756 F.Supp. 889, 
 Holding statements: (A) holding property lien for nonpayment of sales tax was beyond boroughs authority to collect sales tax (B) holding that us was entitled to injunction under  7402 for defendants provisions of false and fraudulent tax advice through his website and his sales of forms and documents that result in substantial understatements tax liabilities (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that  1983 is not an exception to the state tax injunction act (E) holding that plaintiffs who received fraudulent tax advice and acted in reliance on the advice though only alleging a future risk of being assessed penalties for acting on the advice had alleged an injuiyinfact


Output: (B)