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.

will “potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary.” Pis.’ Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs’ motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court’s November 9, 2007 opinion and order is amended, as follows: Defendant’s cross-motion for partial summary judgment is granted, and plaintiffs’ motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5) 
 Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc  6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc  6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc  6501e1a to omission of income
holding that gross income can include interest or dividends accruing to fathers ira

Erickson-Puttmann concedes that her Title VII claim against Gill fails because Gill was not her employer. See e.g., Bonomolo-Hagen v. Clay Central-Everly Community Sch. Dist., 121 F.3d 446, 447 (8th Cir.1997) (“Our Court quite recently has squarely held that supervisors may not be held individually liable under Title VII.” (citing Spencer v. Ripley County State Bank, 123 F.3d 690, 691-92 (8th Cir.1997) (per cu-riam))). Lenhardt v. Basic Inst, of Tech., Inc., 55 F.3d 377, 381 (8th Cir.1995) (noting that “[e]very circuit that has considered the issue ultimately has concluded that an employee, even one possessing supervisory authority, is not an employer upon whom liability can be imposed under Title VII.”); Smith v. St. Bernards Reg'l Med. Ctr., 19 F.3d 1254, 1255 (8th Cir. 1994) (<HOLDING>). Therefore, the court concludes that summary 
 Holding statements: (A) holding that individual employees are not liable under title vii (B) holding that individual defendants may not be held liable for violations under title vii (C) holding individual employees may be liable under title vii (D) holding that a title vii plaintiff could not hold coworkers liable in their individual capacities under title vii (E) holding that there is no individual liability under title vii
holding that individual employees are not liable under title vii

pending in that court, and her instigation of a separate action in Russell Circuit Court runs afoul of § 6-5-440. The former husband has met the requirements for the issuance of a writ of mandamus, including demonstrating a clear legal right to the relief he seeks; therefore, we grant his petition. The Russell Circuit Court is directed to enter an order dismissing the former wife’s contempt petition. PETITION GRANTED; WRIT ISSUED. PITTMAN, MOORE, and DONALDSON, JJ., concur. THOMPSON, P.J., concurs in the result, without writing. 1 . In her answer to the former husband’s petition for the writ of mandamus, the former wife does not refute the factual assertions in the former husband’s petition, so we accept those assertions as true. See Ex parte Turner, 840 So.2d 132, 134-35 (Ala.2002) 
 Holding statements: (A) holding a petition unexhausted because the petition provides no citation of any case that might have alerted the court to the alleged federal nature of the claim and the petition does not contain a factual description supporting the claim citations omitted (B) holding that appellate courts can review the denial of a rule 60b motion by appeal even if the appellant mistakenly files a petition for a writ of mandamus (C) recognizing in the context of a petition for a writ of mandamus that although the district court retained jurisdiction over the case following the governments mandamus petition the district court justifiably could defer trial until resolution of the appellate proceedings had the government prevailed on the merits of the mandamus petition  the trial strategies of the government as well as the defense would surely have been altered (D) holding that when a respondent fails to challenge factual allegations contained in a petition for the writ of mandamus the appellate court accepts as true the factual statements in the petition (E) recognizing the right to petition for writ of certiorari as a form of appellate review

holding a petition unexhausted because the petition provides no citation of any case that might have alerted the court to the alleged federal nature of the claim and the petition does not contain a factual description supporting the claim citations omitted