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.

Example Input: arm’s-length transaction or from making as prompt or searching investigation as might otherwise be expected. In some situations there is no legal duty to use means available for discovering the fraud.... We are not prepared to say, however, that one in a relationship of trust and confidence is always justified as a matter of law in neglecting every precaution until something occurs to arouse his suspicions. Courseview, 312 S.W.2d at 205; Duthu v. Pena, 228 F.3d 409, 2000 WL 1056126, at *7-9 (5th Cir.2000) (unpublished) (collecting cases). This case presents precisely the sort of intentional concealment of ill-gotten profits (in the face of a duty to disclose such profits) that allows a plaintiff to benefit from equitable estoppel. See Borderlon v. Peck, 661 S.W.2d 907, 908 (Tex.1983) (<HOLDING>);. Gibson v. Burkhart, 650 S.W.2d 185, 188-89 
 Holding statements: (A) holding a cause of action accrues once an injury has occurred and manifested itself (B) holding that because a physician lias a duty to disclose a negligent act or fact that an injury has occurred and physician failed to do so cause of action was deferred until victim learned of the right of action (C) recognizing negligent procurement to be a negligence cause of action (D) recognizing cause of action (E) recognizing the cause of action
Example Output: holding a cause of action accrues once an injury has occurred and manifested itself

Example Input: Tax Court under subparagraph (A), until the decision of the Tax Court has become final. Rules similar to the rules of sec. 7485 shall apply with respect to the collection of such assessment. (ii) Authority to enjoin collection actions. — Notwithstanding the provisions of sec. 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates. 7 See Trent v. Commissioner, T.C. Memo. 2002-285 (<HOLDING>). 8 Respondent has adopted the following 
 Holding statements: (A) holding that the commissioner was not barred by sec 6330e1b from offsetting the taxpayers overpayments for later years against an earlier tax liability for which the taxpayer had claimed relief under sec 6015 (B) holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity (C) holding that a fpaa is the functional equivalent of a notice of deficiency because it serves to afford affected taxpayers that the commissioner has made a final administrative determination of their liability for particular tax years (D) holding the rule against taxpayer standing applies both to federal taxpayers and state taxpayers challenging state tax or spending decisions simply by virtue of their status as state taxpayers (E) holding this court generally lacks jurisdiction over the sec 6651a2 addition to tax for failure to pay tax
Example Output: holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity

Example Input: when there is reason to believe that the individual subject to the gag order is willing to speak and is being-restrained from doing so. E.g., In re Dow Jones, 842 F.2d at 607 (determining whether the recipients have standing required the court first to examine “[wjhether the [plaintiff] news agencies, are actually potential receivers of otherwise restrained speech”); Public Citizen v. Liggett Group, Inc., 858 F.2d 775, 787 n. 12 (1st Cir.1988) (emphasizing that the third party had standing to challenge a protective order because “far from agreeing to the protee-five order, the plaintiffs to this action have opposed the pi'oteetive order at every stage” and the speech, therefore, would be available); Radio & Television News Ass’n v. District Court, 781 F.2d 1443, 1448 (9th Cir.1986) (<HOLDING>). Id. 75 F.3d at 838-39. On March 27,1998, the 
 Holding statements: (A) holding that campaign money laundering was in furtherance of political speech but an invalid exercise of free speech rights because it was illegal (B) holding that the plaintiffs right to political speech is fully in accord with the publics interest in free speech and association (C) holding that a person is seized when a reasonable person would have believed that he was not free to leave (D) holding that the press lacks standing to assert the free speech rights of another when the person subject to the gag order has not challenged it (E) holding that claim under connecticut law for employer discrimination based upon the employees exercise of privacy and free speech rights not preempted
Example Output:
holding that campaign money laundering was in furtherance of political speech but an invalid exercise of free speech rights because it was illegal