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.

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

Example Input: farmer-brewer, importer or wholesaler. If the legislature intended the obligation to run with the product, it would have said it.” Heublein, 434 Mass. at 698 (approving Commission declaration to this effect) (citations and quotations omitted). It is thus the general rule that “a supplier is not obligated under Section 25E to continue to make sales to those wholesalers with whom an unaffiliated predecessor did business.” Brown-Forman, 65 Mass.App.Ct. at 499. This principle has been applied consistently in the few reported decisions by Massachusetts courts, confirming that purchasers of liquor businesses are not ordinarily saddled with the Section 25E restrictions of either their sellers or those through whom their sellers distributed product. See, e.g., Heublein, 434 Mass. at 701-02 (<HOLDING>); Pastene Wine & Spirits, 401 Mass. at 619 
 Holding statements: (A) holding that supplier who acquired all assets and operations related to manufacture and sale of prod uct in armslength transaction did not succeed to predecessor suppliers section 25e obligations a former suppliers obligations under section 25e to continue to sell its product to its wholesalers is not imputed to a successor supplier who obtains ownership of the product through an arms length asset acquisition (B) holding a successor corporation does not have a postsale duty to warn of product defects where the successor never succeeded to any service contracts was not aware of the products defects and did not know the location of the product at the time of plaintiffs injury (C) holding that a successor corporation had a duty to arbitrate the extent of its obligations under its predecessors cba because there was substantial continuity in the business enterprise (D) holding that section 388 of the restatement does not require the supplier to give information concerning available means for amelioration of obvious dangers even though the supplier is aware of those means and the party to whom the chattel is supplied is not (E) holding that where electricity supplier had its employees on construction site from time to time in connection with supplying temporary electricity any knowledge suppliers employees had of building construction was incidental to supplying electricity thus construction worker who was injured when he contacted live highvoltage electrical transmission lines wholly failed to establish any reason why electricity supplier should have foreseen injury and no duty arises to act to prevent such unanticipated injury
Example Output: holding a successor corporation does not have a postsale duty to warn of product defects where the successor never succeeded to any service contracts was not aware of the products defects and did not know the location of the product at the time of plaintiffs injury

Example Input: surrounding the Javits Center takeover and focused single-mindedly on finding a reason to deny the claim, it would not disturb the conclusion that FM’s refusal to pay the claim was supported by “reasonable justification,” and that its basis for refusal, namely, interpretation of the contract, did not require any investigation into circumstances at the Javits Center. A grant of summary judgment is appropriate where there are no genuine issues of material fact and the moving party is entitled to judgment as a matter of law. Fed.R.Civ.P. 56(c). In this case, even if discovery would have furnished ample evidence in support of Pen-ton’s theory, Penton’s bad faith claim would still not be meritorious, and FM would still be entitled to judgment as a matter of law. See Audi AG, 469 F.3d at 542 (<HOLDING>). Therefore, the grant of summary judgment to 
 Holding statements: (A) holding that under rule 56f nonmoving party seeking additional discovery must demonstrate precisely how additional discovery will lead to a genuine issue of material fact (B) holding that general allegations of a need for additional discovery will not suffice the person presenting such a claim must show what discovery has been obtained why it is inadequate and the what additional information he expects to obtain from additional discovery (C) holding that a discovery exception to a statute of limitation applies only to the discovery of facts not discovery of the law (D) holding that rejection of the appellants rule 56f request for additional discovery was proper where the information as to which he sought discovery was immaterial to the question of whether he is liable (E) recognizing that while summary judgment is improper if the nonmovant is not afforded a sufficient opportunity for discovery it is the nonmovants responsibility to inform the district court of the need for discovery by filing an affidavit pursuant to rule 56f of the federal rules of civil procedure or filing a motion requesting additional discovery
Example Output:
holding that under rule 56f nonmoving party seeking additional discovery must demonstrate precisely how additional discovery will lead to a genuine issue of material fact