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.

for public use, without just compensation." U.S. Const, amend. V. 16 . Plaintiffs’ April 3, 2009 Complaint alleges that Plaintiffs never received a Notice of Deficiency for any of the tax years at issue. Compl. at 2. Plaintiffs, however, attached a copy of a Notice of Deficiency for 1997 and 1998 in their Petition to the Tax Court challenging the deficiency determinations for these years. Gov't Mot. Ex. C. Further, Plaintiffs did not dispute their receipt of a Notice of Deficiency at the November 15, 2002 CDP hearing. Gov’t Mot. Exs. E, G, H. Section 2514 of Title 28 of the United States Code requires forfeiture of a tax claim when a party attempts to establish its claim through fraud. 28 U.S.C. § 2514; see also Standard Oil v. United States, 98 Ct.Cl. 201, 246, 47 F.Supp. 120 (1942) (<HOLDING>); see also Kamen Soap Products v. United 
 Holding statements: (A) holding that plaintiffs claim for refund of corporate income taxes was forfeited when plaintiff presented forged corporate minutes to the irs with the knowledge they were forged (B) holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors (C) holding that a corporate officer signing a contract in his corporate capacity is generally not liable for damages under the contract (D) holding that the general corporate laws are incorporated into the corporate charter (E) holding that grand jury testimony of officer and inhouse counsel for corporate defendant was properly admitted as admission against the corporate defendant
holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors

that in December 1995, his wage was $8.67 per hour. Lewis stated that a Caucasian employee, who misrepresented his knowledge of desktop publishing, was hired at a rate of $9.00 per hour in his department. This employee ultimately was “[p]ushed out the door.” Supp.App. at 354. Lewis also stated that another Caucasian employee received a pay increase from $7.50 to $8.25 per hour after he went from part-time to full-time status, and that a third Caucasian employee told him that he received a raise after his father called the store manager. The District Court held that Lewis failed to establish a prima facie case of discrimination because he had not shown that the employees he identified were similarly situated to him. See Watson v. Eastman Kodak Co., 235 F.3d 851, 857-58 (3d Cir.2000) (<HOLDING>). Finally, on his wrongful termination claim, 
 Holding statements: (A) holding that caucasian employees who engaged in the same act as the plaintiff but it did not result in injury to others were not similarly situated (B) holding that a plaintiff who did not show that he was paid at a lower rate than similarly situated employees could not survive summary judgment (C) holding that plaintiff was not similarly situated to another employee who also engaged in protected activity for purposes of plaintiffs retaliation claim (D) holding that employees of differing seniority levels were not similarly situated (E) holding that employee who violated a different policy of the store than plaintiff was not similarly situated
holding that caucasian employees who engaged in the same act as the plaintiff but it did not result in injury to others were not similarly situated

of the facts or by mistake”; or it could mean that the court’s earlier comments regarding deliberate misrepresentations did not apply to unintentional falsehoods and that the latter “would not avoid [a] policy.” Whether or not Willis controls, we conclude that only wilful misrepresentations, made with knowledge of their falsity, can be the basis for voiding a policy under ORS 743.612. The statute provides that a policy will be void if the insured wilfully conceals or misrepresents material facts. The statute also provides for avoidance in the event of “fraud” and “false swearing.” As pointed out in Transamerica v. Bloomfield, supra, however, ORS 743.612 does not incorporate all the elements of common law fraud. Cf. Mutual of Enumclaw Ins. v. McBride, 295 Or 398, 667 P2d 494 (1983) (<HOLDING>). The objective of ORS 743.612 is to discourage 
 Holding statements: (A) holding that the presumption of validity  and its concomitant clear and convincing evidence standard  does not apply to section 101 claims the court reasoned because no evidence outside the pleadings is considered in deciding a motion to dismiss  it makes little sense to apply a clear and convincing standard  a burden of proof  to such motions citation omitted (B) holding that the proper standard of proof is preponderance of the evidence (C) holding that in a proceeding to terminate parental rights the preponderance of the evidence standard of proof violates the due process clause and that due process requires at least a clear and convincing evidence standard (D) holding that the standard of proof for dischargeability actions is the preponderance of the evidence standard (E) holding that the clear and convincing evidence standard of proof applicable in fraud actions does not apply to the proof of misrepresentations under ors 743612

holding that the presumption of validity  and its concomitant clear and convincing evidence standard  does not apply to section 101 claims the court reasoned because no evidence outside the pleadings is considered in deciding a motion to dismiss  it makes little sense to apply a clear and convincing standard  a burden of proof  to such motions citation omitted