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: we now reverse the decision of the trial court. SHEPARD, C.J., and DICKSON, BOEHM, and RUCKER, JJ., concur. 1 . We set forth additional facts in the companion case issued today, Dep't. of Revenue v. Adams, 762 N.E.2d 728 (Ind.2002). 2 . The CSET is a tax on the possession of certain narcotics. We discuss the tax and the procedures for collecting it in greater detail infra. 3 . All of the cocaine at issue in this case was discovered prior to the time the police served a valid search warrant. 4 . Ind.Code § 35-48-4-1 (1998). 5 . Id. § 35-48-4-6. 6 . United States Supreme Court precedent makes clear that the revenue officers' entry of Adam's home to collect the CSET assessment was a search. See G.M. Leasing Corp. v. United States, 429 U.S. 338, 97 S.Ct. 619, 50 L.Ed.2d 530 (1977) (<HOLDING>). Cf. Thomas v. Indiana Dept. of State Revenue, 
 Holding statements: (A) holding that officers executing a search warrant for contraband have the authority to detain the occupants of the premises while a proper search is conducted (B) holding that revenue officers conducted a search when they entered a cottage and seized records when levying on delinquent tax (C) holding that no search occurred when police officers entered an open business (D) holding search unreasonable when conducted on the highway in broad day light (E) holding that no jury could reasonably fail to find  that it was objectively reasonable for the officers to take the actions they did when the only invasion of privacy that occurred  was entry and an emergency sweep a search of the premises was not conducted until the magistrate informed of what the officers had learned on the scene prior to entry explicitly authorized a search of the third house

A: holding that officers executing a search warrant for contraband have the authority to detain the occupants of the premises while a proper search is conducted
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Q: United States v. Griffith, 17 F.3d 865, 880 (6th Cir.1994). B. Sufficiency of the evidence K. Kennedy and Scarborough moved for judgments of acquittal at the close of the government’s proof, arguing that the evidence presented was insufficient to sustain their convictions. See Fed. R.Crim.P. 29(a). The district court considered and denied the motions, and neither defendant renewed his or her respective motion at the close of all the evidence, see Swidan, 888 F.2d at 1080, or within 14 days after their guilty verdicts,' see Fed. R.Crim.P. 29(c)(1). They have thus failed to preserve their rights to challenge the sufficiency of the evidence in the absence of a miscarriage of justice. See Swidan, 888 F.2d at 1080; see also United States v. Faymore, 736 F.2d 328, 334 (6th Cir.1984) '(<HOLDING>).' Both K. Kennedy and Scarborough conceded at 
 Holding statements: (A) holding that failure to consider an improper jury instruction would constitute a miscarriage of justice (B) holding that the defendants insufficientevidence claim was barred by his failure to renew his rule 29 motion at the close of all the evidence because there was no manifest miscarriage of justice (C) holding that even when a defendant moves under rule 50 at the close of plaintiffs evidence  and autocentro did not even do that  if a defendant wishes to renew a motion for judgment as a matter of law at the posttrial stage with a view to having denial of that motion considered by the court of appeals the defendant is required to have moved for judgment as a matter of law at the close of all the evidence (D) holding that defendants failure to renew their motion for judgment as a matter of law which was denied by the district court when they made it at the close of the evidence limited the relief the appellate court could grant to a new trial (E) holding that argument was not preserved where defendant did not file a pretrial motion to suppress and did not object or make a motion to exclude the evidence until his motion to dismiss at the close of all of the evidence

A: holding that failure to consider an improper jury instruction would constitute a miscarriage of justice
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Q: instant case, the loss of the administrative file gives rise to the possibility that the penalty assessment in question lacks foundation. As described in Janis and its progeny, however, an assessment is not “naked” simply because the administrative file supporting its entry is lost — what is critical, given the de novo nature of the proceedings before this court, is that admissible evidence exists to support the assessment. See Estate of Magnin v. Commissioner, 184 F.3d 1074, 1081 (9th Cir.1999); Karme v. Commissioner, 673 F.2d 1062, 1065 (9th Cir.1982). If such evidence exists, and is admitted by the court, it is irrelevant whether it is the same evidence that the Service relied upon in originally making its assessment. See Coleman v. United States, 704 F.2d 326, 329 (6th Cir.1983) (<HOLDING>). Indeed, consistent with the “no-look” 
 Holding statements: (A) holding that agency decisions enjoy a presumption of correctness (B) holding evidence insufficient to overcome presumption of correctness (C) holding that because there was no factual dispute between the parties the presumption of correctness is not relevant (D) holding that although the presumption of correctness applies to the ultimate classification decision  the presumption carries no force as to questions of law (E) holding that assessment was naked but noting that secondhand records or any demonstrably reasonable methodology of estimation may be used to establish presumption of correctness

A:
holding that agency decisions enjoy a presumption of correctness
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