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.

Q: law. Courts were unwilling to recognize a common law cause of action against purveyors of intoxicating beverages because, as a matter of law, consumption, rather than the furnishing of alcohol, was considered the proximate cause of the ultimate damages. See Haafke, 347 N.W.2d at 384; Snyder v. Davenport, 323 N.W.2d 225, 226 (Iowa 1982). Thus, dram shop statutes were enacted to enable tort plaintiffs to bridge the proximate cause gap between the sale of an intoxicating beverage and the subsequent injury or damage caused by the intoxicated patron. In exchange for this new claim, the legislature mandated that liquor purveyors were strictly liable and carefully prescribed the means by which liability may be ascertained. Snyder, 323 N.W.2d at 227. The statute limits recovery for injuri 984) (<HOLDING>); Bauer v. Dann, 428 N.W.2d 658, 661 (Iowa 
 Holding statements: (A) holding tavern employees could be held liable for negligently furnishing alcohol to a patron in violation of a criminal statute or ordinance (B) holding proprietor of a tavern was not liable to officer who sustained injuries caused by a patron while the officer was attempting to make an arrest (C) holding that employer who failed to take remedial action could be held liable for sexual harassment of employee by subcontractors employees (D) holding that tavern will be held liable for serving alcohol to visibly intoxicated patron who then foreseeably becomes involved in a motor vehicle accident (E) holding tavern owner not liable for injuries sustained when intoxicated patron assaulted a police officer

A: holding proprietor of a tavern was not liable to officer who sustained injuries caused by a patron while the officer was attempting to make an arrest
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Q: a “responsible person” under § 6672 in these circumstances. B. Willfulness 1. Standard of Review As with the previous issue, the government asserts that the determination of willfulness under § 6672 is a question of law subject to de novo review, while Bradshaw argues that it is a question of fact on which the district judge’s ruling can not be overturned unless it is clearly erroneous. Some circuits have held that the ultimate issue of willfulness is subject to de novo review. United States v. McCombs, 30 F.3d at 320 (noting, however, that this is a difficult question that, in similar contexts, has divided the courts for over a century); Thibodeau v. United States, 828 F.2d at 1505-07. Our prior decisions have, however, treated this as an issue of fact. See Taylor, 69 F.3d at 417-18 (<HOLDING>); Denbo, 988 F.2d at 1033 (reviewing jury 
 Holding statements: (A) holding that we review for clear error the bankruptcy courts factual findings (B) holding that the district court sitting in review of the decision of the bankruptcy court erred in concluding that plaintiffs failure to pay over taxes was willful because the bankruptcy court had made no findings on willfulness we remanded for bankruptcy court findings (C) holding that 28 usc  1961a applies to bankruptcy court judgments because a bankruptcy court is a unit of the district court (D) holding that bankruptcy court may issue proposed findings and conclusions in a core proceeding over which the bankruptcy court does not have constitutional authority (E) holding that the bankruptcy court has the inherent power to award sanctions for badfaith conduct in a bankruptcy court proceeding

A: holding that we review for clear error the bankruptcy courts factual findings
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Q: Plaintiff and none of whom were terminated. (PI. Facts ¶¶ 108-109; PI. Ex. A, Enclosure # 2). But a reasonable factfinder could not conclude based on these facts alone that Fisher acted with invidious purpose. There is no showing that the younger store managers had received the same degree of negative reviews as had Plaintiff — i.e., that they were “similarly situated” — nor that Januus had been qualified for his job. There are no facts whatsoever about the abilities or performance of these store managers; Plaintiffs table merely provides the ages of the other store managers under Fisher’s control and whether or not they were terminated. This sort of raw data does not support a finding invidious intent. See Ezold v. Wolf, Block Schorr & Solis-Cohen, 983 F.2d 509, 542-43 (3d Cir.1992) (<HOLDING>). Plaintiffs description of the discriminatory 
 Holding statements: (A) holding that the relevant time is the time of the employment decision (B) holding that the source of the federal funds was not a relevant factor in determining the number of violations (C) holding that the relevant time of inquiry is the date of the filing of the complaint (D) holding raw numerical comparisons between the number of male and female partners when not accompanied by any analysis of either the qualified applicant pool or the flow of qualified candidates over a relevant period of time was not relevant to a showing of pretext (E) holding that defendants are not entitled to qualified immunity

A:
holding that the relevant time is the time of the employment decision
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