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. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

Ex Input:
between 1983 and 1986. Stanley’s engineer, Hreha, was present throughout Powers’ deposition. The Court revisits its ruling upon further contemplation of the purpose of a Rule 30(b)(6) deposition. In a Rule 30(b)(6) deposition, there is no distinction between the corporate representative and the corporation. See United States v. Taylor, 166 F.R.D. 356, 361 (M.D.N.C.1996) (noting that in a Rule 30(b)(6) deposition “[t]he corporation appears vicariously through its designee”). “The Rule 30(b)(6) designee does not give his personal opinion. Rather, he presents the corpo ration’s ‘position’ on the topic.” Id. (citing cases). The designee testifies on behalf of the corporation and holds it accountable accordingly. See Starlight Int’l, Inc., v. Herlihy, 186 F.R.D. 626, 688 (D.Kan.1999) (<HOLDING>) (quoting Audiotext Communications Network, 
 Holding statements: (A) holding individual who signed contract on behalf of a corporation is individually liable where he knew corporation was not incorporated at the time the contract was executed (B) holding that a corporation has a duty under rule 80b6 to provide someone who is knowledgeable in order to provide binding answers on behalf of the corporation (C) holding that an officer or director generally owes a fiduciary duty only to the corporation over which he exercises management authority and any breach of fiduciary duty claims arising out of injuries to the corporation in most cases may only be brought by the corporation itself or derivatively on its behalf (D) holding that individuals assumption of the role of president of the corporation and her authority to sign documents on behalf of the corporation demonstrate that she had the requisite control over the corporation for purposes of finding individual liability under section 5a (E) holding that claims of corporation vest in corporation

Ex Output:
(B)


Ex Input:
box, .was too small to fit an assault rifle. 2. The package was not immediately recognizable as contraband, preventing seizure under the plain-view doctrine. 3. Deputy Barker could discover whatever lay in the back of the trunk by leaning over the speaker box and searching with his hands. 4. The compartment behind the armrest (where the cocaine was found) was'too small to contain an assault rifle. 5. Deputy Barker did not know whether the car had a trunk-access panel. We reject Mr. Mirabais first argument. Deputy Barker testified based on his mili tary experience and familiarity with assault rifles. In light -of this experience, he testified that a rifle could have fit behind the speaker box. See Ornelas v. United States, 517 U.S. 690, 699, 116 S.Ct. 1657, 134 L.Ed.2d 911 (1996) (<HOLDING>). The district court had little reason to 
 Holding statements: (A) recognizing that police officers can draw inferences from prior experience (B) holding courts are obligated to draw all reasonable inferences in plaintiffs favor (C) holding court obligated to draw all reasonable inferences in plaintiffs favor (D) holding that triers of fact may draw only reasonable inferences (E) holding that courts are obligated to draw all reasonable inferences in plaintiffs favor

Ex Output:
(A)


Ex Input:
the tax laws accordingly. Forseth v. Comm’r, 845 F.2d 746, 749 (7th Cir.1988). The economic substance doctrine has been consistently applied by the courts for many years in a variety of tax situations. There is no sound reason to conclude that, in enacting the amendments to. section 108(b), Congress meant to abandon the doctrine. See, e.g., Frank Lyon Co. v. United States, 435 U.S. 561, 98 S.Ct. 1291, 55 L.Ed.2d 550 (1978) (court looked at economic substance or reality of sale and leaseback transactions); Knetsch v. United States, 364 U.S. 361, 81 S.Ct. 132, 5 L.Ed.2d 128 (1960) (interest expense deductions disallowed because only thing of substance to be realized from transaction was tax deduction); Commissioner v. Court Holding Co., 324 U.S. 331, 65 S.Ct. 707, 89 L.Ed. 981 (1945) (<HOLDING>). In essence, the appellants would have this 
 Holding statements: (A) holding that a transaction disregarded for lack of economic substance  a nonvaluationrelated ground  nevertheless may be subject to a valuation misstatement penalty because a transaction that lacks economic substance generally reflects an arrangement in which the basis of the property was misvalued in the context of the transaction and that congress intended to penalize such transactions (B) holding that the economic substance of a transaction rather than its form determines its tax treatment (C) recognizing that a transaction that lacks economic substance generally reflects an arrangement in which the basis of the property was misvalued in the context of the transaction (D) recognizing step transaction doctrine whereby courts must consider all steps of transaction in light of entire transaction so that substance of transaction will control over form of each step (E) holding that sale of two obscene magazines to one detective in one transaction and sale of two obscene films to another detective in another transaction could result in only one conviction for each separate transaction

Ex Output:

(D)