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.

[EX Q]: in original). With the possible exception of his claim that he was not permitted to testify, Man-giardi has not satisfied either prong of the Strickland test. Because each of Mangiardi’s claims relating to the proceedings is meritless, appellate counsel was not unreasonable for any failure to raise any of them on direct appeal. See Williams, 166 F.Supp.2d at 305 (finding that where each of the claims raised in the defendant’s § 2255 motion was meritless, appellate counsel was not deficient for failing to raise them on direct appeal). The same reasoning applies to appellate counsel’s failure to raise Man-giardi’s claims for ineffective assistance of trial counsel. See id., James v. Superintendent of SCI Huntington, No. CIV.A. 97-2864, 2000 WL 5196, at *3 (E.D.Pa. January 4, 2000) (<HOLDING>). Moreover, as discussed above, claims for 
 Holding statements: (A) holding that counsel cannot be deemed ineffective for failing to raise a meritless claim (B) holding that where trial counsel was not ineffective appellate counsel was not ineffective for failing to raise claim of ineffectiveness of trial counsel (C) recognizing a constitutional claim for ineffective assistance of counsel (D) holding no ineffective assistance of appellate counsel claim for failure to raise as basis for appeal of conviction ineffective assistance of trial counsel where basis for the latter claim was inadequate (E) holding trial counsel was not ineffective for failing to pursue a meritless issue
[EX A]: (B)

[EX Q]: case commences from the time the discriminatory conduct causes economic injury and ends upon the date of the judgment. In other words, back pay accrues from the date of the commencement of the discriminatory course of conduct causing financial loss until the date damages are “settled.” Palasota, 499 F.3d at 483 (internal citations omitted); see also Quint v. A.E. Staley Mfg. Co., 172 F.3d 1, 15 (1st Cir.1999) (“A prevailing ADA claimant is presumptively entitled to all back pay which would have accrued from the termination date to the entry of judgment, provided it is made to appear that reasonable diligence was exercised in the effort to secure other suitable employment.” (internal quotations and citations omitted)); Sellers v. Delgado College, 781 F.2d 503, 505 (5th Cir.1986) (<HOLDING>). Back pay may be denied “only for reasons 
 Holding statements: (A) holding that an award of back pay under title vii remains an equitable remedy to be awarded by the district court in its discretion (B) holding that it was not an abuse of discretion to require a defendant to pay all back taxes (C) holding that back pay may be awarded to the date of judgment (D) holding that an award of back pay is an issue for the court (E) holding there was no jury trial right where court ordered reinstatement and back pay to teachers fired after desegregation order in discrimination case back pay is equitable
[EX A]: (C)

[EX Q]: States v. Comparato, 850 F.Supp. 153, 159 (E.D.N.Y.1993), quoting United States v. Rodgers, 461 U.S. 677, 683, 103 S.Ct. 2132, 2137, 76 L.Ed.2d 236 (1983) (“once it has been determined that state law has created property interests sufficient for federal tax lien[s] to attach, state law ‘is inoperative to prevent the attachment’ of such liens”). The Second Circuit noted that “federal law controlled whether [the taxpayers’] interests were exempt from levy by the United States.” Id., 22 F.3d at 458, citing United States v. Rodgers, 461 U.S. 677, 683, 103 S.Ct. 2132, 2137, 76 L.Ed.2d 236 (1983). Because the Second Circuit holding in Comparato governs this case, Mrs. Adler’s renunciation is invalid as against the federal tax lien. But see, Mapes v. United States, 15 F.3d 138 (9th Cir.1994) (<HOLDING>). Consequently, any settlement proceeds to 
 Holding statements: (A) holding that plaintiffs may have a property interest in real property (B) holding that a renunciation pursuant to arizonas probate code does determine whether a person has any interest in property for federal tax purposes (C) holding that any property in which the taxpayer has any right title or interest is subject to foreclosure proceeding including property in which others claim an interest so long as all persons having liens or claiming any interest in the property are joined as parties to the suit (D) holding that pursuant to maryland law the government maintains an everpresent interest in property owners land for tax purposes (E) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety
[EX A]:
(B)