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.

[Q]: 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
[A]: holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors


[Q]: cert. denied, 506 U.S. 1071, 113 S.Ct. 1027, 122 L.Ed.2d 172 (1993). Moreover, after Lopez, courts have recognized that this de minimis standard continues in effect. United States v. Leslie, 103 F.3d 1093, 1100 (2d Cir.), cert. denied, — U.S. -, 117 S.Ct. 1713, 137 L.Ed.2d 837 (1997); United States v. Grey, 56 F.3d 1219, 1224-25 (10th Cir.1995). This is because § 1956 regulates activities that, in the aggregate, have a substantial effect on interstate commerce. See Lopez, 514 U.S. at 557, 115 S.Ct. at 1629 (stating that “where a general regulatory statute bears a substantial relation to commerce, the de minimis character of individual instances arising under that statute is of no consequence”); cf. Perez v. United States, 402 U.S. 146, 154, 91 S.Ct. 1357, 1361, 28 L.Ed.2d 686 (1971) (<HOLDING>); United States v. Staples, 85 F.3d 461, 463 
 Holding statements: (A) holding that congress may regulate purely local intrastate activities if they are part of an economic class of activities that have a substantial effect on interstate commerce (B) holding that commerce clause did not provide congress with authority to enact civil remedy provision of violence against women act inasmuch as provision was not regulation of activity that substantially affected interstate commerce (C) recognizing that  the interstate nexus requirement is satisfied by proof of a probable or potential impact on interstate commerce (D) holding that the government can satisfy the hobbs act interstate commerce requirement by showing that the robbery resulted in the closure of a business engaged in interstate commerce (E) holding that commerce clause authorizes congress to punish any particular criminal action even without proof of a relation to interstate commerce when the activity is part of a class of activities determined by congress to affect interstate commerce
[A]: holding that congress may regulate purely local intrastate activities if they are part of an economic class of activities that have a substantial effect on interstate commerce


[Q]: to collect those rates. While the result we reach is mandated by the filed rate doctrine, that doctrine is plainly a creature of a different time. The Supreme Court has recognized that “although the filing requirement prevented price discrimination and unfair practices” when AT&T held a monopoly in long-distance telecommunications, strict application of the filed rate doctrine “frustrates those same goals” in today’s era of deregulation and multiple competing carriers. MCI Telecomms. Corp. v. American Tel. & Tel. 512 U.S. 218, 233, 114 S.Ct. 2223, 2232-33, 129 L.Ed.2d 182 (1994). The FCC itself has tried unsuccessfully to regulate the doctrine out of existence by excusing carriers other than AT&T from the FCA’s filing requirements. See id. at 220-21, 234, 114 S.Ct. at 2226-27, 2233 (<HOLDING>). In practice, as this case illustrates, the 
 Holding statements: (A) holding that the childrens court exceeded its authority in prohibiting the human services department from placing a child with her brother (B) holding that congress had exceeded its authority by using its section five power under the fourteenth amendment to enact the statute (C) holding that presentment is a requirement of the fca (D) holding that the fca includes a materiality requirement (E) holding that the fca exceeded its authority in exempting nondominant carriers from filing requirement
[A]:
holding that the childrens court exceeded its authority in prohibiting the human services department from placing a child with her brother