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.

Ex Input:
If a statement does not contain any expressly exculpatory material, the Government need not produce that statement to the defense. To hold otherwise would impose an insuperable burden on the Government to determine what facially non-exculpatory evidence might possibly be favorable to the accused by inferential reasoning. We are confident that the Supreme Court did not intend the Brady holding to sweep so broadly. United States v. Comosona, 848 F.2d 1110, 1115 (10th Cir.1988); see also Harris v. Kuba, 486 F.3d 1010, 1016 (7th Cir.2007) {“Brady does not require that police officers or prosecutors explore multiple potential inferences to discern whether evidence that is not favorable to a defendant could become favorable.”); United States v. Marrero, 904 F.2d 251, 261 (5th Cir.1990) (<HOLDING>). The Court finds that just such inferential 
 Holding statements: (A) holding that the presentation of a new theory does not constitute the presentation of a new issue on which a jury trial should be granted as of right under  rule 38b (B) holding that there is no constitutional duty to do a better investigation and that a decision not to conduct a more thorough investigation does not invade an accuseds rights (C) holding that the burden is on the plaintiff (D) holding that the burden is upon the state under the applicable federal rules of evidence (E) holding that brady does not place any burden upon the government to conduct a defendants investigation or assist in the presentation of the defenses case

Ex Output:
holding that the presentation of a new theory does not constitute the presentation of a new issue on which a jury trial should be granted as of right under  rule 38b


Ex 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

Ex 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


Ex Input:
as C8 is currently on Plaintiffs land due to air emissions, such deposits cannot be remediated under RCRA’s ISE provision. Defendant argues, first, that air emissions of C8 do not constitute “solid waste” under RCRA’s definition. The portion of the definition of “solid waste” under RCRA that applies to Defendant’s air emissions of C8 is that it is a “discarded material, including solid, liquid, semisolid, or contained gaseous material resulting from industrial ... operations.” § 6908(27). Defendant argues that since C8 was released into the air via stacks, it is not included in the definition of solid waste because it was an “uncontained” gaseous material, not a “contained” gaseous material as required by RCRA. See United States v. Sims Bros. Const., 277 F.3d 734, 740 (5th Cir.2001) (<HOLDING>). The court in Sims Bros Const., however, dealt 
 Holding statements: (A) holding that for gaseous material to be solid waste it must be contained (B) holding that a violation of the act founded upon a material omission must be deliberate (C) holding that prejudice cannot merely be alleged it must be affirmatively proved (D) holding that in order for claim to be within scope of coverage of title insurance policy it must be specifically provided for (E) holding that an issue must be presented to the lower court and the specific legal argument or ground to be argued on appeal must be part of that presentation if it is to be considered preserved

Ex Output:

holding that a violation of the act founded upon a material omission must be deliberate