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: It is axiomatic, however, that states act through their officials and agencies. Thus, under Will, those state agencies and other political subdivisions which carry out the state’s business and have immunity from lawsuits under the Eleventh Amendment constitute “arms of the state.” Pursuant to Will, such entities would not be considered persons under § 1983. Those political subdivisions which are not provided immunity under the Eleventh Amendment, do not rise to the level of “arms of the state” and would, under Will, be considered to be persons for the purposes of § 1983. See Barket, Levy & Fine v. St. Louis Thermal Energy Corp., 948 F.2d 1084, 1086-88 (8th Cir.1991) (bi-state agency is a “person” under § 1983); Magula v. Broward Gen. Medical Ctr., 742 F.Supp. 645, 649 (S.D.Fla.1990) (<HOLDING>). Since the Will decision was handed down, a 
 Holding statements: (A) holding that a county is not an arm of the state for purposes of the eleventh amendment (B) holding that an ohio school district is more like a county or city than it is like an arm of the state and therefore it is not entitled to assert eleventh amendment immunity from suit (C) holding that the anne arundel board of education is an arm of the state for purposes of eleventh amendment immunity (D) holding that the puc is not an arm of the state and rejecting claim of immunity (E) holding that because hospital district is more like a municipality than an arm of the state hospital district did not have eleventh amendment immunity

Answer: holding that a county is not an arm of the state for purposes of the eleventh amendment


Question: and therefore, need only show that the trial court abused its discretion by denying his challenges for cause. “[A] challenge for cause should be granted, even when a prospective juror declares his ability to remain impartial, if the juror’s responses as a whole reveal facts from which bias, prejudice or inability to render judgment according to law may be reasonably implied.” State v. Hallal, 557 So.2d 1388, 1389-90 (La.1990). The proper standard for determining when a prospective juror may be excluded for cause because of his views on capital punishment is whether the juror’s views would “prevent or substantially impair the performance of his duties as a juror in accordance with his instructions and his oath.” Witherspoon v. Illinois, 391 U.S. 510, 88 S.Ct. 1770, 20 L.Ed.2d 776 (1968) (<HOLDING>); see also Wainwright v. Witt, 469 U.S. 412, 
 Holding statements: (A) holding that graham which prohibited the imposition of a life without parole sentence on a juvenile offender who did not commit homicide does not apply to a lengthy termofyears sentence that might constitute a de facto life sentence (B) holding that an effective life sentence of fortyfive years for seconddegree forgery was excessive and that a life sentence was cruel and unusual in violation of the eighth amendment (C) holding that a prospective juror who would vote automatically for a life sentence is properly excluded (D) holding life sentence mandatory under 21 usc  841b and district court could not depart from the mandatory life sentence unless government made a motion (E) holding that time excluded from a speedy trial clock for pretrial motion preparation is not automatically excluded under  3161h1 but may only be excluded when a court makes appropriate reasonableness findings under  3161h7

Answer: holding that graham which prohibited the imposition of a life without parole sentence on a juvenile offender who did not commit homicide does not apply to a lengthy termofyears sentence that might constitute a de facto life sentence


Question: and reinvest the proceeds. “Courts may not permit the positing of transactions which are unlikely and plainly contrary to the economic interest of a hypothetical buyer.” Estate of Smith v. Comm’r, 198 F.3d 515, 529 (5th Cir.1999), citing Eisenberg, 155 F.3d at 57. The Tax Court’s internally inconsistent assumptions, that a hypothetical purchaser of Johnco stock would engage in long-range timber production even though the Timber Property’s annual rate of return is substantially lower than the investor’s required return, fatally flawed its decision to discount s, proximity, and time, the more probative it is of value. Id. Courts have observed, however, that agreed valuations near in time to a decedent’s death are not conclusive. United States v. Simmons, 346 F.2d 213, 216 (5th Cir.1965) (<HOLDING>); First Nat’l Bank of Kenosha v. United States, 
 Holding statements: (A) holding that a decedents tax settlement with the irs did not establish the value of his estates claim against the irs as a matter of law (B) holding that irs claim for taxes and claim of debtor against irs for violation of automatic stay did not arise out of the same transaction or occurrence (C) holding that the irss full participation in the bankruptcy proceeding in relation to an income tax debt did not bar it from collecting a gift tax debt that had also been listed in the debtors schedules where the irs did not file a proof of claim and the debtor did not force the irs into the proceeding on the gift tax debt (D) holding that irs was bound by plan and bankruptcy codes method of determining amount of nondischargeable claim where irs had filed proof of claim for nondischargeable tax debt (E) holding that the irs has a law enforcement purpose in the context of a criminal tax investigation

Answer:
holding that irs claim for taxes and claim of debtor against irs for violation of automatic stay did not arise out of the same transaction or occurrence