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. 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.
question:
Privileges and Immunities Clause. The final interest advanced by Defendants to justify Section 470 is the availability of the remedy of attachment against nonresident attorneys. See Def. Mem. Supp. S.J. at 7 (citing Matter of Tang, 39 A.D.2d 357, 333 N.Y.S.2d 964 (App.Div.1972); Matter of Fordan, 5 Misc.2d 372, 158 N.Y.S.2d 228 (Surrogates Ct.N.Y.Co.1956)). The remedy of attachment is a disciplinary measure involving a seizure on a defendant’s property in order to secure the enforcement of a money judgment. See N.Y. C.P.L.R. § 6201 (McKinney 2011). Under Section 470’s current construction, however, an attorney need only maintain an “of counsel” relationship with an in-state office to satisfy the office requirement. Austria v. Shaw, 143 Misc.2d 970, 542 N.Y.S.2d 505 (N.Y.Sup.Ct.1989) (<HOLDING>). Based on this standard, the remedy of 
 Holding statements: (A) holding that an employee had a legitimate expectation of privacy in his office even though the papers seized from the office were not the property of the employee (B) recognizing that a prosecutors office is an entity and that information in the possession of one attorney in the office must be attributed to the office as a whole (C) holding that the district where the defendant attorneys office was located was the proper venue because the defendants omissions related to their failure to communicate from their office in savannah the details of the ongoing case (D) holding that when a judicial office is created by legislative act or municipal ordinance  the office is regarded as a de facto office until the act or ordinance is declared invalid (E) holding that an outofstate attorney paying rent for a desk in an attorneys instate office had satisfied the office requirement
answer:
holding that an employee had a legitimate expectation of privacy in his office even though the papers seized from the office were not the property of the employee


question:
up to $2,000, which would have set aside, in a literal sense, a discrete “amount . . . necessarily consumed for the support of’ the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84 
 Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge
answer:
holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety


question:
in the New York state courts. There is little easelaw on. the burden a plaintiff must meet to show that they can not raise t he availability of an Article 78 proceeding is not relevant to the Court’s Anti-Injunction Act and Younger abstention analysis, and (2) under the current case law in New York, the Plaintiffs ability to litigate their federal disability claims in the state court eviction proceeding is “more theoretical than real”, and that they have met their burden of showing that the state court is unlikely to hear their federal disability claims for purposes of Younger abstention. 1. As to the Availability of an Article 78 Proceeding The Defendants contend that, because the FHA, ADA, and Rehabilitation Act claims can be raised in an Article 78 upp.2d 686, 688 (N.D.N.Y.1999) (<HOLDING>) (citing 42 U.S.C. § 3613(B)(2)); Sokoya v. 
 Holding statements: (A) holding that federal prisoners need not exhaust their administrative remedies before filing suit in federal court (B) recognizing the general rule that parties must exhaust prescribed administrative remedies before seeking relief from federal courts  (C) holding there is no statutory requirement that a taxpayer exhaust administrative remedies before filing a complaint in the tax court (D) holding that a plaintiff need not exhaust his administrative remedies to bring a retaliation claim (E) holding that because the fha explicitly provides that an aggrieved party does not need to exhaust parallel administrative remedies provided through hud before commencing a federal action it would seem logical that if an aggrieved party does not need to exhaust hud remedies before filing a federal action he or she should not have to exhaust local remedies
answer:

holding that federal prisoners need not exhaust their administrative remedies before filing suit in federal court