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: offense; the maximum sentence is 10 years for each offense, which must run concurrently under Hale. By enhancing only one count and running it consecutively to the second count, appellant was sentenced to 12 years. This sentence exceeds the statutory maximum if both sentences had been enhanced under section 775.084 and run concurrently, or if neither had been enhanced and run consecutively. As such the appellant’s sentence violates Hale. Although appellant was not sentenced to the mandatory minimum of 5 years for the second offense, as explained in State v. Hill, 660 So.2d 1384 (Fla.1995), the requirement that sentences run consecutively is not limited to only the minimum mandatory portion of. a total sentence: The State argues that Hale and its predecessors, Palmer v. State A 1997) (<HOLDING>). Here appellant was sentenced as an habitual 
 Holding statements: (A) holding that a district court commits reversible error when it sentences a defendant to less than the statutory minimum where no exception to the mandatory minimum applies (B) holding that even if the minimum mandatory exceeds the statutory maximum the court must impose the minimum mandatory (C) holding fifteen year hfo mandatory minimum sentences on the three robbery convictions were required to run concurrently with the twentyfive year nonhfo mandatory minimum on the murder sentence (D) holding hfo mandatory minimum sentence for robbery must run concurrently with sentences imposed for nonhfo first degree murder convictions (E) holding that the fifteen year minimum sentence imposed under section 924e does not violate the eighth amendment

SOLUTION: holding that a district court commits reversible error when it sentences a defendant to less than the statutory minimum where no exception to the mandatory minimum applies

PROBLEM: the in-state banking activities of these French and Japanese banks and Plaintiffs’ claims arising from a terrorist attack that occurred in Israel with the support of the Iranian government. It certainly cannot be said that Plaintiffs’ claims “directly arise” out of the banking activities of these local branches. See GCIU, 565 F.3d at 1024. Thus, under traditional legal principles, specific jurisdiction is lacking. Although the Seventh Circuit • has not addressed this issue, two Circuits have reformulated the minimum-contacts inquiry in cases involving third-party discovery, focusing more narrowly “on the connection between the nonparty’s contacts with the forum and the discovery order at issue.” Gucci, 768 F.3d at 137; see also S.E.C. v. Knowles, 87 F.3d 413, 418 (10th Cir.1996) (<HOLDING>)., It is unclear whether this test is proper, 
 Holding statements: (A) holding that standing alone defendants 4 million in sales in the forum state over a sevenyear period may not have been sufficient to support the exercise of general jurisdiction but that the numerous other contacts with the forum in the case including advertising relationships with dealers and more than 150 visits tipped the balance and led the court to conclude that there were sufficient contacts to allow the exercise of general jurisdiction (B) holding that specific jurisdiction requires plaintiff to show that defendants forum contacts be related directly to the subject of the lawsuit (C) holding no specific jurisdiction where alleged tortious conduct was not related to defendants contacts with texas (D) holding that courts exercise of specific jurisdiction was proper where subpoena enforcement action arose out of nonpartys contacts with the forum (E) holding that personal jurisdiction over a party is proper if the party has sufficient minimum contacts with the forum

SOLUTION: holding that standing alone defendants 4 million in sales in the forum state over a sevenyear period may not have been sufficient to support the exercise of general jurisdiction but that the numerous other contacts with the forum in the case including advertising relationships with dealers and more than 150 visits tipped the balance and led the court to conclude that there were sufficient contacts to allow the exercise of general jurisdiction

PROBLEM: the tax laws accordingly. Forseth v. Comm’r, 845 F.2d 746, 749 (7th Cir.1988). The economic substance doctrine has been consistently applied by the courts for many years in a variety of tax situations. There is no sound reason to conclude that, in enacting the amendments to. section 108(b), Congress meant to abandon the doctrine. See, e.g., Frank Lyon Co. v. United States, 435 U.S. 561, 98 S.Ct. 1291, 55 L.Ed.2d 550 (1978) (court looked at economic substance or reality of sale and leaseback transactions); Knetsch v. United States, 364 U.S. 361, 81 S.Ct. 132, 5 L.Ed.2d 128 (1960) (interest expense deductions disallowed because only thing of substance to be realized from transaction was tax deduction); Commissioner v. Court Holding Co., 324 U.S. 331, 65 S.Ct. 707, 89 L.Ed. 981 (1945) (<HOLDING>). In essence, the appellants would have this 
 Holding statements: (A) holding that a transaction disregarded for lack of economic substance  a nonvaluationrelated ground  nevertheless may be subject to a valuation misstatement penalty because a transaction that lacks economic substance generally reflects an arrangement in which the basis of the property was misvalued in the context of the transaction and that congress intended to penalize such transactions (B) holding that the economic substance of a transaction rather than its form determines its tax treatment (C) recognizing that a transaction that lacks economic substance generally reflects an arrangement in which the basis of the property was misvalued in the context of the transaction (D) recognizing step transaction doctrine whereby courts must consider all steps of transaction in light of entire transaction so that substance of transaction will control over form of each step (E) holding that sale of two obscene magazines to one detective in one transaction and sale of two obscene films to another detective in another transaction could result in only one conviction for each separate transaction

SOLUTION:
holding that a transaction disregarded for lack of economic substance  a nonvaluationrelated ground  nevertheless may be subject to a valuation misstatement penalty because a transaction that lacks economic substance generally reflects an arrangement in which the basis of the property was misvalued in the context of the transaction and that congress intended to penalize such transactions