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.

are reasonably susceptible to two different interpretations, and therefore are ambiguous. See Westchester Surplus Lines Ins. Co. v. Keller Transp., Inc., 382 Mont. 72, 365 P.3d 465, 470 (Mont. 2016). Montana law construes ambiguous provisions “against the insurer and in favor of extending coverage.” Id. We therefore reject United Fire’s argument that the Premises Endorsements limit coverage to incidents that occurred on the St. George premises. Because the Premises Endorsements purport to cover claims “arising out of ... the use of’ the St. George premises, they are sufficiently capacious to include coverage for bodily injury in Montana that flows from or grows out of the use of the St. George premises. See State Farm Mut. Auto. Ins. Co. v. Ferrin, 311 Mont. 155, 54 P.3d 21, 23 (2002) (<HOLDING>). Thus, United Fire had a duty to defend 
 Holding statements: (A) holding that an arising out of exclusion applies to claims flowing from or growing out of the excluded activity (B) holding that the phrase arising out of the use is ambiguous and interpreting it as originating from or growing out of or flowing from (C) holding that insurance provisions excluding damage arising out of the use of land motor vehicles subject to registration and damage arising out of the use of land motor vehicles if the injury or damage occurs away from the insured premises were ambiguous because together they could be read in four different ways (D) holding claim for injuries arising out of use of truck and not from negligent supervision excluded from coverage by auto exclusion in commercial general liability policy no claim that language in policy was ambiguous or unclear (E) holding phrase arising out of the ownership maintenance or use of a motor vehicle as contained in um policy should be given same interpretation as in automobile liability policies
holding that an arising out of exclusion applies to claims flowing from or growing out of the excluded activity

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
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

of Law We have already determined that the activity causing Kenneth’s injury and death is significantly related to traditional maritime activity — commercial and/or pleasure boating in navigable waters — and that admiralty jurisdiction is appropriate in the present case. It is well established that maritime law applies in “those cases where the subject matter of the controversy bears the type of significant relationship to traditional maritime activities necessary to invoke admiralty jurisdiction.” Laredo Offshore Constructors, Inc. v. Hunt Oil Co., 754 F.2d 1223, 1231 (5th Cir.1985) (relying upon Kossick v. United Fruit Co., 365 U.S. 731, 736-38, 81 S.Ct. 886, 890-92, 6 L.Ed.2d 56, (1961)); see Watson on Behalf of Watson v. Massman Const. Co., 850 F.2d 219, 220-21 (5th Cir.1988) (<HOLDING>). “With admiralty jurisdiction comes the 
 Holding statements: (A) holding that admiralty jurisdiction extends to maritime insurance contracts (B) holding that wrongful death actions asserted under admiralty jurisdiction lie under general maritime law for death caused by violation of maritime duties and are not limited to standards of liability created by state law (C) holding that uniformity is as important in maritime survival actions as it is in maritime wrongful death actions (D) holding that admiralty jurisdiction applies to a tort dispute if either the in jured party or the alleged tortfeasor is a traditional maritime actor or at least if either of those parties is performing a traditional maritime activity (E) holding that the general rule of maritime law that parties bear their own costs coupled with the need for uniformity in federal maritime law precludes the application of state attorneys fee statutes such as texas civ prac  remcode  38001 to maritime contract disputes

holding that admiralty jurisdiction extends to maritime insurance contracts