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: this petition for prohibition. Petitioner is mistaken in an essential respect. Although he characterizes his challenge as involving subject matter jurisdiction, he is mistaken. There can be no dispute that the circuit court has subject matter jurisdiction over cases involving dissolution of marriage. See § 26.012(2)(a), Fla. Stat. (2006) (circuit courts have original jurisdiction in all actions at law not cognizable in the county courts). The fact that petitioner wishes to dispute in the pending dissolution action is whether there was any marriage at all to dissolve. An attack on the validity of an alleged marriage has nothing to do with subject matter jurisdiction but is simply an issue to be determined in the dissolution action. See Marden v. Marden, 276 So.2d 493 (Fla. 4th DCA 1973) (<HOLDING>). It is true that a petition for a writ of 
 Holding statements: (A) holding that there was a genuine issue of material fact precluding summary judgment (B) holding that standing existed (C) holding that in an action brought by alleged wife for permanent alimony suit money attorneys fees and restraining order an issue of fact existed concerning whether a commonlaw marriage existed thus precluding summary judgment (D) holding that material issue of fact existed concerning whether employer orally promised to discharge employee only for cause (E) holding that it was not an abuse of discretion for the court to deny an award of attorneys fees to the wife

SOLUTION: holding that there was a genuine issue of material fact precluding summary judgment

PROBLEM: of two dates between Ms. Jonasson and Kingsboro in 1988. In its view, the evidence was irrelevant and inflammatory. We cannot say that the district court abused its discretion in denying the motion in limine with respect to this evidence. The court believed that the evidence was relevant and ought to be before the jury because it had the task of evaluating the overall relationship of Ms. Jonasson and Kingsboro. Evidence that is relevant to the background of the case is admissible for that purpose. At the very least, it was not an abuse of discretion for the district court not to exclude this evidence in a motion in limine; the evidence was at least potentially relevant for the purpose the judge identified. See Hennessy v. Penril Datacomm Networks, Inc., 69 F.3d 1344 (7th Cir.1995) (<HOLDING>). LCFS did not object during the trial when Ms. 
 Holding statements: (A) holding that congress intended the courts to apply the civil rights act of 1991 to cases pending at the time of its enactment and to preact conduct still open to challenge after that time (B) holding that the damages and jury trial provisions of the 1991 act apply to conduct occurring prior to the date of enactment (C) holding that conduct prior to passage of the civil rights act of 1991 is admissible to provide context and background (D) holding that section 102 of the civil rights act of 1991 does not apply to preenactment conduct (E) holding that the  1981 amendments contained in  101 of the civil rights act of 1991 do not apply retroactively

SOLUTION: holding that congress intended the courts to apply the civil rights act of 1991 to cases pending at the time of its enactment and to preact conduct still open to challenge after that time

PROBLEM: to file on time was not due to willful neglect. See I.R.C. § 6651(a)(1). On the face of the matter, these determinations would seem to apply equally to the remainder of the penalty (which was calculated according to the same statutory algorithm and imposed for precisely the same late filing). The Commissioner has pointed to no basis for treating one portion of this unitary penalty differently from the other, and the record suggests no such distinction. The whole is but the sum of its parts, and logically, the two portions of the late-filing penalty should stand or fall together. There may be special circumstances that would justify splitting the baby, but the Commissioner has the burden of identifying those circumstances. Cf. Estate of Abraham v. Comm’r, 408 F.3d 26, 35 (1st Cir.2005) (<HOLDING>). Absent a plausible explanation, the only 
 Holding statements: (A) holding that where notice of deficiency fails adequately to describe the basis on which the commissioner relies for his deficiency determination burden shifts to the commissioner to prove the accuracy of the deficiency determination (B) holding that a party is not entitled to pursue a separate action for deficiency judgment where the foreclosure complaint includes a prayer for a deficiency judgment and the foreclosure court reserves jurisdiction to enter a deficiency judgment (C) holding that a second deficiency notice issued for a taxable year was valid where it determined a deficiency in a different type of tax than did the earlier deficiency notice (D) holding no jurisdiction when trial court granted extension because it found deficiency even though it was not same deficiency complained of by appellant in his motion to dismiss (E) holding that former sec 272f does not require that the commissioner wait until the period for filing a petition as to a deficiency notice expires before issuing another deficiency notice as to the same taxable year

SOLUTION:
holding that a party is not entitled to pursue a separate action for deficiency judgment where the foreclosure complaint includes a prayer for a deficiency judgment and the foreclosure court reserves jurisdiction to enter a deficiency judgment