instruction:
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.
question:
511 U.S. 244, 114 S.Ct. 1483, 128 L.Ed.2d 229 (1994). In Landgraf, the Court noted that a statute only truly operates retroactively if applying it would “impair rights a party possessed when he acted, increase a party’s liability for past conduct, or impose new duties with respect to transactions already completed.” Id. 114 S.Ct. at 1505; see also RTC v. Ford Motor Credit Corp., 30 F.3d 1384, 1387-88 (11th Cir.1994)(analyzing retroactivity of lease repudiation damage limitation provision of FIRREA). Thus, like other courts that have analyzed similar FIRREA provisions, we must address prior banking law to determine whether application of the damage limitation provisions of § 1821(e)(3) would have the retroactive effect defined in Landgraf. See, e.g., Ford Motor Credit, 30 F.3d at 1388 (<HOLDING>). We conclude that, in the Crafts’ case, it 
 Holding statements: (A) holding that the act is not retroactive (B) holding that firreas damage limitations for repudiation of leases worked no substantive change in the law and thus their application was not retroactive (C) holding retroactive application (D) holding no retroactive application (E) recognizing that the application of a retroactive amendment is discretionary
answer:
(B)


question:
testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his “gross up” method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi’s corporate checking account. Furthermore, Gollapudi’s reliance on Reynolds and Borman is misguided. Both of those cases involved § 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 (“Using the wrong form does not violate § 7206(1).”); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the 
 Holding statements: (A) holding that materiality is not an element of  1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for  72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under  72061
answer:
(D)


question:
in violation of the Eighth Amendment. An Eighth Amendment violation may be found only “ ‘in the rare case in which a threshold comparison of the crime committed and the sentence imposed leads to an inference of gross disproportionality.’ ” See Henderson v. Norris, 258 F.3d 706, 712 (8th Cir.2001) (quoting Harmelin, 501 U.S. at 1005, 111 S.Ct. 2680 (opinion of Kennedy, J.)); see also Lockyer v. Andrade, 538 U.S. 63, 73, 123 S.Ct. 1166, 155 L.Ed.2d 144 (2003) (noting that the “gross disproportionality principle ... [is] applicable only in ... ‘exceedingly rare’ and ‘extreme’ case[s].” (citation omitted)). This is not such a case. Because Whitehead had been convicted of five prior felony drug offenses, see Rummel v. Estelle, 445 U.S. 263, 276, 284-85, 100 S.Ct. 1133, 63 L.Ed.2d 382 (1980) (<HOLDING>), and because cocaine distribution represents a 
 Holding statements: (A) holding that a sentencing judge sitting without a jury may not find an aggravating circumstance necessary for imposition of the death penalty (B) holding that restitution is a criminal penalty that negates the imposition of prejudgment interest (C) holding that the penalty is applicable (D) holding that recidivism may support the imposition of a severe penalty (E) recognizing the unique and irrevocable nature of the death penalty and    the consequently overarching need for reliability in the imposition of such a penalty
answer:

(D)