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.

[Q]: In my judgment, it is extremely doubtful that the obviously dispensable involvement of the judiciary in the intermediate stages of a procedure that begins and ends in the Executive Branch is a proper exercise of judicial power. See Gordon v. United States, 117 U. S. Appx. 697, 702-703 (1864) (opinion of Taney, C. J.); United States v. Ferreira, 13 How. 40, 48 (1852). It may well follow that the misguided opinion of today’s majority has nothing more than an advisory character. Whether or not that be so, the better rea soning in Justice Souter’s far wiser and far more scholarly opinion will surely be the law one day. For these reasons, as well as those set forth in Justice Souter’s opinion, I respectfully dissent. 1 See, e. g., Pennsylvania v. Union Gas Co., 491 U. S. 1 (1989) (<HOLDING>); In re Merchants Grain, Inc., 59 F. 3d 630 
 Holding statements: (A) holding that an action by plaintiffs who had a legal obligation to conduct cleanup pursuant to a  106 order and then sought costs for cleanup from other prps was the quintessential action for contribution (B) holding that a federal court may order a state to pay cleanup costs pursuant to the comprehensive environmental response compensation and liability act of 1980 (C) holding that response costs can be necessary even though the agency that required cleanup never approved the response actions taken (D) holding that bankruptcy court may enjoin state environmental reclamation order (E) holding that debtor was liable to the commonwealth for past and future cleanup costs
[A]: holding that an action by plaintiffs who had a legal obligation to conduct cleanup pursuant to a  106 order and then sought costs for cleanup from other prps was the quintessential action for contribution


[Q]: 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
[A]: holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors


[Q]: evidential basis for the court’s conclusion of liability, although what it was is unknown to us. However, if the finding of liability had no evidential basis, that fact would provide an additional ground for reversal in this case. We find that Newman had no obligation in the proof hearing to demonstrate fault on the part of the settling tortfeasors, with the exception of Rosalie Holmes, upon whose liability that of Dean depends. Dean did not appear in the action, and he thus filed neither a erossclaim for contribution nor any other document that would provide notice to Newman that he was asserting a right to a credit based upon the settlements reached in the matter. Thus his right to an apportionment of damages was waived. See Young v. Latta, 123 N.J. 584, 596-98, 589 A.2d 1020 (1991) (<HOLDING>). See also Green v. General Motors Corp., 310 
 Holding statements: (A) holding that for an act to be inconsistent with the right to arbitrate and thus constitute a waiver of that right it must repudiate the right of the party who does the act (B) recognizing a right to contribution (C) recognizing that a claim is an assertion of a right and if there is no assertion of a right there is no claim to deduct (D) holding that the right of a nonsettling defendant to a credit as the result of a settlement with a codefendant can be asserted without a crossclaim for contribution but that fair and timely notice to plaintiff of an assertion of that right must be given (E) holding that treating a defendants failure to appear as a waiver not only of the right to be present but of the right to have a hearing on the motion was error
[A]:
holding that for an act to be inconsistent with the right to arbitrate and thus constitute a waiver of that right it must repudiate the right of the party who does the act