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.

Court’s finding that Porter was not an independent trustee was not due to confusion regarding the proper role of trustees and agents in a corporate trust, as Sparkman contends. Rather, the Tax Court found that “she had no meaningful role” whatsoever. That Porter testified otherwise does not, in itself, establish that the Tax Court committed clear error. The Tax Court, describing Porter’s testimony as “vague, contrived, and non-credible,” plainly did not believe her, and “the Tax Court, like any other court, ‘may disregard uncontradicted testimony by a taxpayer where it finds that testimony lacking in credibility.’ ” Conti v. Comm’r, 39 F.3d 658, 664 (6th Cir.1994) (quoting Lerch v. Comm’r, 877 F.2d 624, 631 (7th Cir.1994)); see also Demkowicz v. Comm’r, 551 F.2d 929, 931 (3d Cir.1977) (<HOLDING>); Wood v. Comm’r, 338 F.2d 602, 605 (9th 
 Holding statements: (A) holding that an immigration judge may base a credibility determination on the lack of corroborating evidence if the judge also encounters inconsistencies in testimony contradictory evidence or inherently improbable testimony (B) holding that where testimony is inherently improbable the court may choose to disregard it (C) holding that a court is not bound to accept testimony at face value even when it is uncontroverted if it is improbable unreasonable or questionable internal citation omitted (D) holding that a party is not bound by the testimony of a witness it calls (E) holding the tax court not bound to accept taxpayers uncontradicted testimony if it found the testimony to be improbable unreasonable or questionable
(E)

matter, Moton requested that the trial court poll the jury, and the court agreed to do so. The first four jurors questioned all indicated that they freely and voluntarily agreed with the guilty verdict. The court ing that evidence showed that trial court’s refusal to afford defendant first offender treatment was based on deliberate consideration of the case and sentencing options and, therefore, was not an abuse of discretion); Graydon, 313 Ga. App. at 581 (same). 15 Geiger v. State, 295 Ga. 648, 651 (3) (763 SE2d 453) (2014). 16 Graham v. State, 107 Ga. App. 332, 333 (1) (130 SE2d 166) (1963); see generally Boatwright v. State, 91 Ga. 13, 13 (16 SE 101) (1892). 17 Geiger, 295 Ga. at 651 (3) (punctuation omitted). 18 See Columbus v. State, 270 Ga. 658, 664-65 (4) (513 SE2d 498) (1999) (<HOLDING>). 19 Benefield v. State, 278 Ga. 464, 466 (602 
 Holding statements: (A) holding that trial court did not abuse its discretion in denying defendants motion for a continuance when record showed that contrary to defendants contention state did not fail to comply with discovery duties and that defendant failed to show that denial resulted in harm to his case (B) holding that district court did not abuse its discretion in denying a motion to strike when movant failed to show prejudice (C) holding denial of continuance to be an abuse of discretion (D) holding that the district court did not err by concluding that the bankruptcy court did not abuse its discretion in denying motion for continuance motion to withdraw and motion for reconsideration and rehearing (E) holding that trial court did not abuse its discretion by denying motion for continuance when not in proper affidavit form
(A)

“[t]he existence of a ‘public interest in having the legality of the practices settled ... militates against a mootness conclusion.’ ” Id. at 1517 (quoting United States v. W.T. Grant Co., 345 U.S. 629, 632, 73 S.Ct. 894, 897, 97 L.Ed. 1303 (1953)). This action is one of those extraordinary cases in which the complained of activity may be repeated and yet evade review. First, the cooperative agreements challenged in this action were of only one year’s duration. It is difficult to obtain judicial review during the duration of a one-year agreement. Second, we find that the Conservation Fund has met its burden of showing a sufficient likelihood that there will continue to be injurious actions relating to the official sanctioning of closed-season hunting. See Olagues, 797 F.2d at 1516 (<HOLDING>). See generally, Sample v. Johnson, 771 F.2d 
 Holding statements: (A) holding state of the law must be determined at time of challenged action (B) holding that a sentencing decision will be affirmed if challenged factor is permissible and other factors are not challenged (C) holding that the burden is on the defendant when the validity of the warrant is challenged (D) holding that voluntary cessation of the challenged activity is insufficient to render a case moot if the legality of the challenged practices is still disputed because the official is free to return to his old ways  quoting wt grant co 345 us at 362 73 sct at 897 (E) holding that a physical or theoretical possibility that the government actor would repeat challenged actions is insufficient to demonstrate that the challenged action is capable of repetition

(D)