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.

Input: Consider Input: to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government’s requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words “Refused for Fraud” scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden 
 Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is  justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion

Output: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances


Input: Consider Input: (Calero-Toledo v. Pearson Yacht Leasing Co. (1974), 416 U.S. 663, 40 L. Ed. 2d 452, 94 S. Ct. 2080.) Although Calero-Toledo did not involve the double jeopardy clause of the fifth amendment, the Court in that case emphasized that a forfeiture proceeding is brought against the instrumentality of a crime, rather than against the offender himself. The Calero-Toledo Court noted that the object of the forfeiture is “ ‘primarily considered as the offender ***. [T]he practice has been, and so this Court understand^] the law to be, that the proceeding in rem stands independent of, and wholly unaffected by any criminal proceeding in personam.’ ” (Calero-Toledo, 416 U.S. at 684, 40 L. Ed. 2d at 468, 94 S. Ct. at 2092, quoting The Palmyra (1827), 25 U.S. (12 Wheat.) 1, 14-16, 6 L. Ed. 531, 535-36 (<HOLDING>).) The Calero-Toledo Court also noted, 
 Holding statements: (A) holding claim that prior conviction was not serious felony under californias sentencing law not cognizable in federal habeas proceeding (B) holding that a judgment set forth in a separate document is not a prerequisite to appellate jurisdiction where the parties assumed that there was a final judgment (C) holding that a conviction for piracy was not a prerequisite to a proceeding to forfeit a ship allegedly engaged in piratical aggression (D) holding that a workers compensation proceeding is a legal proceeding (E) holding jeopardy had not attached because the district court was without power to enter a judgment of conviction in a pretrial proceeding

Output: holding claim that prior conviction was not serious felony under californias sentencing law not cognizable in federal habeas proceeding


Input: Consider Input: trier of fact could have found the essential elements of the crime beyond a reasonable doubt. State v. Cunningham, 320 Or 47, 63, 880 P2d 431 (1994), cert den, 514 US 1005 (1995). In the context of this appeal, that means that we will affirm the trial court’s denial of defendant’s MJOA unless a rational trier of fact viewing the evidence in the light most favorable to the state could not have found, beyond a reasonable doubt, that the murders were part of a course of “continuous and uninterrupted conduct that established] at least one offense and [was] so joined in time, place and circumstances that such conduct [was] directed to the accomplishment of a single criminal objective.” ORS 131.505(4); see also State v. Yashin, 199 Or App 511, 514, 112 P3d 331, rev den, 339 Or 407 (2005) (<HOLDING>). With that in mind, we turn to the facts. 
 Holding statements: (A) holding that the challenged conduct or statement must be directed at the familial relationship with knowledge that the statements or conduct will adversely affect that relationship internal quotation marks omitted (B) holding in a related context that the legal determination that convictions arose out of separate criminal episodes is based on a factual finding specifically the finding that the acts giving rise to the convictions were not part of continuous and uninterrupted conduct that    is so joined in time place and circumstances that such conduct is directed to the accomplishment of a criminal objective internal quotation marks omitted omission in original (C) holding that the reviewing court must accept the adverse credibility finding so long as one of the identified grounds is supported by substantial evidence and goes to the heart of the petitioners claim of persecution internal quotation marks omitted first alteration in original (D) recognizing that conflict preemption precludes laws that under the circumstances of a particular case stand as an obstacle to the accomplishment and execution of the full purposes and objectives of congress omission alteration internal quotation marks and citation omitted (E) holding that qualified immunity turns upon the objective legal reasonableness of the officers action assessed in light of the legal rules that were clearly established at the time the action was taken internal quotation marks and citation omitted


Output: holding that the challenged conduct or statement must be directed at the familial relationship with knowledge that the statements or conduct will adversely affect that relationship internal quotation marks omitted