TASK DEFINITION: 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.
PROBLEM: of not more than 15 years, and it similarly concluded as follows: If a sentence under this paragraph provides for imprisonment, the sentence shall include a special parole term of not less than three years in addition to such term of imprisonment. 21 U.S.C. § 960(b)(1). The language of §§ 841(b)(1)(A) and 960(b)(1) thus squarely contradicts Walberg’s contention, for each stated that the special parole term shall be a minimum of a certain number of “years in addition to [the] term of imprisonment.” Accord United States v. Mack, 509 F.2d 615, 616 (9th Cir.1974) (per curiam), cert. denied, 421 U.S. 916, 95 S.Ct. 1578, 43 L.Ed.2d 783 (1975); Llerena v. United States, 508 F.2d 78, 82 (5th Cir.1975). Cf. Bifulco v. United States, 447 U.S. 381, 388, 100 S.Ct. 2247, 2252, 65 L.Ed.2d 205 (1980) (<HOLDING>). The legislative history of the Act and the 
 Holding statements: (A) holding conviction for cce murder 21 usc  848e1 is a separate offense from a cce 21 usc  848c (B) holding that no special parole term was authorized for a conviction for conspiracy in violation of 21 usc  846 which mentioned only fine and imprisonment and not special parole and emphazing the in addition to language of 21 usc  841b1b (C) holding that in order for a trial court to determine which of the three graduated penalty subsections of 21 usc  841b applies to defendants convicted of a  846 drug conspiracy the jury must be instructed to determine the threshold quantity of drugs attributable to each conspiracy defendant on trial (D) holding that the elements of a drug conspiracy under 21 usc  846 do include an overt act requirement (E) holding lopez was inapplicable to the language prior conviction for a felony drug offense in 21 usc  841b1a because felony drug offense was defined in 21 usc  80244 as an offense that is punishable by imprisonment for more than one year under any law of the united states or of a state

SOLUTION: holding conviction for cce murder 21 usc  848e1 is a separate offense from a cce 21 usc  848c

PROBLEM: venture” (FAC ¶ 39) are similarly insufficient. See Cannon v. Douglas Elliman, L.L.C., No. 06-CV-7092, 2007 WL 4358456, at *4 n. 3 (S.D.N.Y. Dec. 10, 2007) (“[Pjleading a joint venture does not trigger joint employer status because it is possible for joint ventures to separately employ different people .... ”); Hibbs-Rines v. Seagate Techs., L.L.C., No. 08-CV-5430, 2009 WL 513496, at *5 (N.D.Cal. Mar. 2, 2009) (“Plaintiff joint employer allegations are insufficient because they are legal conclusions, not factual allegations, .... While plaintiff is not required to conclusively establish that defendants were her joint employers at the pleading stage, plaintiff must at least allege some facts in support of this legal conclusion.”) cf. Patel v. Wargo, 803 F.2d 632, 635-36 (11th Cir.1986) (<HOLDING>). Plaintiffs arguments that these Defendants 
 Holding statements: (A) holding under flsa 29 usc  216c (B) holding that the authorization under 29 usc  1132a3 extends to a suit against a nonfiduciary party in interest to a transaction barred by 29 usc  1106a (C) holding under 29 usc  216c (D) holding that the finding that entities constitute a single enterprise under 29 usc  203r is separate and distinct from whether an entity is an employer under 29 usc  203d (E) holding that the defendant is in the best position to prove and should bear the burden of establishing its entitlement to an exemption under 29 usc  1108 from 29 usc  1106b erisas prohibited transactions provision

SOLUTION: holding under flsa 29 usc  216c

PROBLEM: up to $2,000, which would have set aside, in a literal sense, a discrete “amount . . . necessarily consumed for the support of’ the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84 
 Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge

SOLUTION:
holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety