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: will “potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary.” Pis.’ Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs’ motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court’s November 9, 2007 opinion and order is amended, as follows: Defendant’s cross-motion for partial summary judgment is granted, and plaintiffs’ motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5) 
 Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc  6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc  6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc  6501e1a to omission of income

Answer: holding that gross income can include interest or dividends accruing to fathers ira


Question: good or replace the loss caused by the wrong or injury * * Black’s Law Dictionary 390 (6th ed. 1990) (emphasis added); see also Restatement (Second) Torts § 903 (defining compensatory damages as “damages awarded to a person as compensation, indemnity or restitution for harm sustained by him”); Webster’s Third New Int’l Dictionary 463 (3rd ed. 1961) (defining compensatory damages as “damages awarded to make good or compensate for an injury sus tained — distinguished from punitive damages ”). When civil rights plaintiffs seek “damages for violations of constitutional rights, the level of damages is ordinarily determined according to principles derived from the common law of torts.” Memphis Community School Dist. v. Stachura, 477 U.S. 299, 306, 106 S.Ct. 2537, 2542, 91 L.Ed.2d 249 (1986) (<HOLDING>). “Punitive damages aside, damages in tort 
 Holding statements: (A) holding that punitive damages are available in an intentional discrimination action even if the jury does not assess compensatory damages (B) holding that punitive damages which are based on the same underlying action justifying nondischargeability of compensatory damages are likewise nondischargeable (C) holding that when compensatory damages are nominal a much higher ratio of punitive damages to compensatory damages can be contemplated (D) holding that damages based on the abstract value of constitutional rights are not a permissible element of compensatory damages in action under civil rights act of 1871 (E) holding that damages based on the abstract value or importance of constitutional rights are not a permissible element of compensatory damages in such cases

Answer: holding that punitive damages are available in an intentional discrimination action even if the jury does not assess compensatory damages


Question: issue in question.” Bradley Ventures, Inc. v. Farm Bureau Mut. Ins. Co. of Ark., 371 Ark. 229, 264 S.W.3d 485, 490 (2007). UAMS maintains that collateral estoppel applies to Dodson I and II, barring both of Dodson’s pending claims, but our discussion is considerably narrower. First, I would set aside Dodson I because I am uncertain that the court’s relevant finding was “essential to the judgment.” Powell, 289 S.W.3d at 444. Second, I would set aside Count II, which is Dodson’s impliedeontract claim. Importantly, Count II is premised on UAMS’s conduct after Dodson II, i.e., sending Dodson bills for the embryo storage fees, and therefore cannot be precluded by the earlier chancery court decision. See Ripplin Shoals Land Co. v. U.S. Army Corps of Eng’rs, 440 F.3d 1038, 1044 (8th Cir.2006) (<HOLDING>); cf. id. at 1042 (“[R]es judicata does not 
 Holding statements: (A) holding that an assignment does not modify the terms of the underlying contract (B) recognizing that a final judgment may provide for a particular standard upon which to modify a final judgment (C) holding that a prior judgment regarding a permit to modify an existing bridge does not preclude a plaintiff from challenging a decision on a new application describing and a different bridge design (D) holding that district court did not abuse its discretion in refusing to permit a design defect products liability expert to submit an untimely addendum stating a new claim of failure to warn after defense expert refuted the basis of original design defect opinion (E) holding untimeliness of motion to modify medical insurance payment did not preclude motion to modify maintenance

Answer:
holding that an assignment does not modify the terms of the underlying contract