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: will “potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary.” Pis.’ Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs’ motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court’s November 9, 2007 opinion and order is amended, as follows: Defendant’s cross-motion for partial summary judgment is granted, and plaintiffs’ motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5) 
 Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc  6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc  6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc  6501e1a to omission of income

Output: holding that gross income can include interest or dividends accruing to fathers ira


Input: Consider Input: to allege damages through June 30, 2006 is the focus of their motion.”). Because the Government does not oppose Plaintiff supplementing the September 4, 2009 Complaint to seek damages through the end of 2009, the issue before the court is whether Plaintiff may supplement to allege a claim for damages incurred through December 31, 2009, or through December 31, 2010. See System Fuels, 73 Fed.Cl. at 211 (“Supplementation may be limited or curtailed to avoid prejudice.” (citation omitted)). Although Plaintiff may have given the Government an estimate of 2010 damages as early as July 2010, Plaintiff did not identify the specific 2010 damages claimed or provide the Government with supporting documentation of those damages until April 20, 2011 — t 4 Fed.Cl. 727 (2006) (“SMUD III") (<HOLDING>), aff'd in part, rev'd in part, 293 Fed.Appx. 
 Holding statements: (A) holding that smud is entitled to 53159863 in mitigation costs but staying entry of judgment pending the outcome of this proceeding (B) holding that smud was entitled to 39796234 in damages (C) holding that a plaintiff is entitled to either statutory treble damages or punitive damages whichever is the greater (D) holding that plaintiff was not entitled to a presumption of nominal damages when she had failed to request them (E) holding that smud was entitled to mitigation damages for costs incurred from may 15 1997 to december 31 2003

Output: holding that smud is entitled to 53159863 in mitigation costs but staying entry of judgment pending the outcome of this proceeding


Input: Consider Input: Seminatore, we find these references incidental to the propositions of law for which these cases stand. In reaching this conclusion, we take into consideration that the word “pending” is used once in the Seminatore opinion and, although “pending” is used four times in the Wilke opinion, it is not used at all in the court’s discussion of legal expenses under R.C. 305.14. Notably, neither case involved the reliance on assurances of reimbursement that we must consider here. {¶ 50} It is inconsistent for respondents to stand in the way of proper procedural performance under R.C. 305.14(A) while arguing that relators’ writ of mandamus must fail because the particulars of R.C. 305.14(A) were not followed. See Barrett v. Picker Internatl., Inc. (1990), 68 Ohio App.3d 820, 826, 589 N.E.2d 1372 (<HOLDING>). {¶ 51} Thus, in conclusion, we hold that 
 Holding statements: (A) holding that plaintiffs status as thirdparty beneficiaries cannot be used as both a sword to reap the benefits    and a shield to protect them (B) holding that shareholders lack standing to sue as thirdparty beneficiaries to allegedly breached contract unless the contract indicates the intent to benefit them directly independently of their shareholder status (C) holding that a firearm could be used both to protect the defendants spouse and to facilitate the defendants drug trafficking crimes (D) holding that beneficiaries of a trust that signed an agreement with the fhlbb were not in privity or have thirdparty beneficiary status because the government did not make any promises expressly intended to benefit them (E) recognizing noncontracting parties rights as thirdparty beneficiaries of an insurance contract


Output: holding that shareholders lack standing to sue as thirdparty beneficiaries to allegedly breached contract unless the contract indicates the intent to benefit them directly independently of their shareholder status