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.

Q: testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his “gross up” method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi’s corporate checking account. Furthermore, Gollapudi’s reliance on Reynolds and Borman is misguided. Both of those cases involved § 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 (“Using the wrong form does not violate § 7206(1).”); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the 
 Holding statements: (A) holding that materiality is not an element of  1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for  72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under  72061

A: (D)
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Q: that is so related structurally to another substance as to be theoretically derivable from it even when not so obtainable in practice (the methoxy of naphthalene).” Webster’s Int’l 608. Thus, while some of the general purpose dictionaries provide support for Defendant’s suggested definition for derivative, others define the term as proposed by Plaintiffs. Technical dictionaries can also assist claim construction by showing how those skilled in the art define “derivatives.” Moba v. Diamond Automation, Inc., 325 F.3d 1306, 1315 (Fed.Cir.2003) (“[A]s this court has repeatedly counseled, the best indicator of claim meaning is its usage in context as understood by one of skill in the art at the time of invention.”); Dow Chem. Co. v. Sumitomo Chem. Co., 257 F.3d 1364, 1373 (Fed.Cir.2001) (<HOLDING>). Here, again, the cited sources provide 
 Holding statements: (A) recognizing we must give insurance policy language its ordinary and generally accepted meaning unless the policy shows that the words used are intended to impart a technical or different meaning (B) holding that when a term is not defined in a contract the presumption is that the term is to be given its ordinary meaning and significance (C) holding that the specifications reference to a selector sufficed as one skilled in the art would have understood the term (D) holding a technical term used in a patent document is interpreted as having the meaning that it would be given by persons experienced in the field of the invention unless it is apparent from the patent and the prosecution history that the inventor used the term with a different meaning (E) holding that courts may consult scientific dictionaries and technical treatises to deter mine the ordinary meaning of a technical term to persons skilled in the art

A: (E)
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Q: strong protection because it concerns “areas of Art. II duties [in which] the courts have traditionally shown the utmost deference to Presidential responsibilities.” 418 U.S. 683, 710, 94 S.Ct. 3090, 41 L.Ed.2d 1039 (1974). The Nixon Court went on to recognize that, to the extent an executive claim of privilege “relates to the effective discharge of a President’s powers, it is constitutionally based.” Id. at 711, 94 S.Ct. 3090. Significantly, the Executive’s constitutional authority is at its broadest in the realm of military and foreign affairs. The Court accordingly has indicated that the judiciary’s role as a check on presidential action in foreign affairs is limited. See, e.g., Jama v. Immigration & Customs Enforcement, 543 U.S. 335, 348, 125 S.Ct. 694, 160 L.Ed.2d 708 (2005) (<HOLDING>); Chi. & S. Air Lines, Inc. v. Waterman S.S. 
 Holding statements: (A) holding that 1 our decision in timken addressed commerces interpretation of section 167735 and 2 we give commerce substantial deference in its administration of the statute because of the foreign policy implications of a dumping determination (B) holding state buy american statute unconstitutional because it interfered with federal foreign affairs power emphasizing its effect on foreign commerce (C) recognizing strong need for a healthy deference to legislative and executive judgments in the area of military affairs (D) recognizing judiciarys customary policy of deference to the president in matters of foreign affairs (E) holding that a domestic plaintiffs choice of forum is entitled to more deference than a foreign plaintiffs

A:
(D)
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