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.

Input: Consider Input: merits of a plaintiffs cause of action ... also implicate the class certification decision,” Jackson v. Se. Pa. Transp. Auth, 260 F.R.D. 168, 184 (E.D.Pa.2009), such an inquiry is merely preliminary. Hydrogen Peroxide, 552 F.3d at 317. A plaintiff need not establish by a preponderance of the evidence the merits of its claims at the class certification stage, and any inquiry into the merits that is not necessary to a Rule 23 decision is precluded. Jackson, 260 F.R.D. at 184 (citing Newton, 259 F.3d at 166-67, and Hydrogen Peroxide, 552 F.3d at 317-18). However, the movant must do more than “assur[e] ... the court that it intends or plans to meet the requirements” of Rule 23. Hydrogen Peroxide, 552 F.3d at 318; see also Wachtel v. Guardian Life Ins. Co., 453 F.3d 179, 186 (3d Cir.2006) (<HOLDING>). As with other matters relating to Rule 23 
 Holding statements: (A) holding that the contours of the right must be sufficiently clear that a reasonable official would understand that what he is doing violates that right (B) holding that to maintain a class action the existence of the class must be pleaded and the limits of the class must be defined with some specificity (C) holding that clearly established means the contours of the right were so clear at the time the officials acted that a reasonable official would have understood that what he was doing violated that right (D) holding that the contours of the right must be sufficiently clear that a reasonable official would understand that what he or she is doing violates that right (E) holding that there must be full and clear articulation of the litigations contours at the time of class certification

Output: holding that the contours of the right must be sufficiently clear that a reasonable official would understand that what he is doing violates that right


Input: Consider Input: Tax Court under subparagraph (A), until the decision of the Tax Court has become final. Rules similar to the rules of sec. 7485 shall apply with respect to the collection of such assessment. (ii) Authority to enjoin collection actions. — Notwithstanding the provisions of sec. 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates. 7 See Trent v. Commissioner, T.C. Memo. 2002-285 (<HOLDING>). 8 Respondent has adopted the following 
 Holding statements: (A) holding that the commissioner was not barred by sec 6330e1b from offsetting the taxpayers overpayments for later years against an earlier tax liability for which the taxpayer had claimed relief under sec 6015 (B) holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity (C) holding that a fpaa is the functional equivalent of a notice of deficiency because it serves to afford affected taxpayers that the commissioner has made a final administrative determination of their liability for particular tax years (D) holding the rule against taxpayer standing applies both to federal taxpayers and state taxpayers challenging state tax or spending decisions simply by virtue of their status as state taxpayers (E) holding this court generally lacks jurisdiction over the sec 6651a2 addition to tax for failure to pay tax

Output: holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity


Input: Consider Input: Ins. Co., 616 A.2d 1192, 1195-96 (Del.1992)). 10 . Hallowell v. State Farm Mut. Auto. Ins. Co., 443 A.2d 925, 926 (Del.1982). 11 . Id. 12 . 18 Del. C. § 3902(b). 13 . Frank v. Horizon Assur. Co., 553 A.2d 1199, 1201-02 (Del.1989) (citing State Farm Mut. Auto. Ins. Co. v. Abramowicz, 386 A.2d 670, 673 (Del.1978)). 14 . Temple, 2000 WL 33113814, at *6. 15 . Temple, 782 A.2d 267, 2001 WL 760864, at *1. 16 . Adams-Baez, 2005 WL 2436220, at *3. 17 . Appellant’s Amended Opening Br. at 28. 18 . White v. Liberty Ins. Corp., 975 A.2d 786, 790-91 (Del.2009) (alteration in original) (omission in original) (quoting Account v. Hilton Hotels Corp., 780 A.2d 245, 248 (Del.2001)). 19 . White, 975 A.2d at 788. 20 . Id. at 789. 21 . See Eaquinta v. Allstate Ins. Co., 125 P.3d 901, 904 n. 5 (Utah 2005) (<HOLDING>). 22 . Gloe v. Iowa Mut. Ins. Co., 694 N.W.2d 
 Holding statements: (A) holding that premature payment of estate taxes was not a recoverable loss in a wrongful death action because the test is a measurement of benefits of pecuniary value that the decedent might have been expected to contribute to the surviving spouse and children had the decedent lived (B) recognizing the majority rule (C) recognizing that a majority of courts hold that uim benefits for wrongful death are not available for a noninsured decedent (D) holding that plaintiffs failure to prove decedents death was caused by the wrongful acts of the defendant precludes any recovery of wrongful death damages under mississippis wrongful death statute (E) recognizing cause of action for wrongful death


Output: holding that premature payment of estate taxes was not a recoverable loss in a wrongful death action because the test is a measurement of benefits of pecuniary value that the decedent might have been expected to contribute to the surviving spouse and children had the decedent lived