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.

Ex Input:
effect of an admission by a defendant against a codefendant. {10} Although Rule 1-036 does not address whether a defendant’s deemed admissions can be used against a codefendant, this Court has held that such admissions may not be used against a codefendant. See Wilson v. Galt, 100 N.M. 227, 236, 668 P.2d 1104, 1113 (Ct.App.1983) (stating that Rule 1-036 admissions apply to and bind the party making the admissions, not codefendants). Moreover, other courts that have addressed this issue have likewise concluded that the admissions of a defendant cannot be used against a codefendant. See, e.g., Becerra v. Asher, 105 F.3d 1042, 1048 (5th Cir.1997) (“Deemed admissions by a party opponent cannot be used against a co-party.”); United States v. Wheeler, 161 F.Supp. 193, 198 (W.D.Ark.1958) (<HOLDING>); Darnall v. Petersen, 8 Neb.App. 185, 592 
 Holding statements: (A) holding that a plaintiff has exhausted his administrative remedies when his claim is deemed denied because of failure of administrator to respond in a timely manner (B) holding that failure to file timely responses to a request for admissions renders them admitted (C) holding that plaintiffs failure to respond to argument warranted dismissal with prejudice (D) holding that facts deemed admitted as to one defendant because of his failure to respond to the plaintiffs request for admissions are not binding on a codefendant (E) holding that requests for admissions seeking purely legal conclusions are inappropriate and the failure to respond to such a request may not be the basis for a summaiy judgment

Ex Output:
holding that a plaintiff has exhausted his administrative remedies when his claim is deemed denied because of failure of administrator to respond in a timely manner


Ex Input:
read to give these words effect in light of the law in certain states, under the plain meaning rule, Green Tree’s position must fail. Herrin, 2007 WL 1975573, at *3. The debtor’s position is also supported by the leading commentators on the Bankruptcy Code. Collier on Bankruptcy states, “[o]nly if a mobile home or cooperative is real property under applicable non-bankruptcy law would the limitations on modification apply, even though the mobile home or cooperative is considered the debtor’s principal residence.” 8 Collier on Bankruptcy ¶ 1322.06[1][a][ii] (Lawrence P. King et al. eds., 15th ed. Revised 2005). Moreover, ignoring the term “real property” within § 1322(b)(2) is contrary to the rules of statutory interpretation. See Discover Bank v. Vaden, 396 F.3d 366, 369 (4th Cir.2005) (<HOLDING>) This Court does not believe that the result in 
 Holding statements: (A) recognizing courts must interpret statutes to give effect to all language used rendering no portion meaningless or superfluous (B) holding courts must give effect to every provision and word in a statute and avoid any interpretation that may render statutory terms meaningless or superfluous (C) holding that effect must be given if possible to every clause and word of a statute (D) holding that courts must give effect to every word when interpreting a statute (E) holding principle of statutory construction is to give effect to every clause and word of a statute

Ex Output:
recognizing courts must interpret statutes to give effect to all language used rendering no portion meaningless or superfluous


Ex Input:
Over Plaintiffs’ Refund Claim. The June 4, 2009 Second Amended Complaint also could be construed as alleging a claim for tax refund, because Plaintiffs request the return of taxes that they allegedly paid. Sec. Am. Compl. at 1-2. The court, however, does not have jurisdiction over this claim, because Plaintiffs have failed to pay the taxes owed in full. 26 U.S.C. § 6511(a). Plaintiffs insist that they fully paid the taxes in intiffs’ Takings Claim. Although Plaintiffs also argue the court has jurisdiction “as described in 28 U.S.C. § 1491, for a claim for just compensation for the taking of property [ ] by the government,” as a matter of law, tax collection is not a cognizable taking under the Fifth Amendment. U.S. Shoe Corp. v. United States, 296 F.3d 1378, 1383 (Fed.Cir.2002) (<HOLDING>). As the United States Court of Federal Claims 
 Holding statements: (A) holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable (B) holding that taxes are not private property that can be physically taken by the government (C) holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction (D) holding that when federal government acquires property through condemnation it must account for state and local property taxes interest and penalties (E) holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him

Ex Output:

holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable