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.

Court’s finding that Porter was not an independent trustee was not due to confusion regarding the proper role of trustees and agents in a corporate trust, as Sparkman contends. Rather, the Tax Court found that “she had no meaningful role” whatsoever. That Porter testified otherwise does not, in itself, establish that the Tax Court committed clear error. The Tax Court, describing Porter’s testimony as “vague, contrived, and non-credible,” plainly did not believe her, and “the Tax Court, like any other court, ‘may disregard uncontradicted testimony by a taxpayer where it finds that testimony lacking in credibility.’ ” Conti v. Comm’r, 39 F.3d 658, 664 (6th Cir.1994) (quoting Lerch v. Comm’r, 877 F.2d 624, 631 (7th Cir.1994)); see also Demkowicz v. Comm’r, 551 F.2d 929, 931 (3d Cir.1977) (<HOLDING>); Wood v. Comm’r, 338 F.2d 602, 605 (9th 
 Holding statements: (A) holding that an immigration judge may base a credibility determination on the lack of corroborating evidence if the judge also encounters inconsistencies in testimony contradictory evidence or inherently improbable testimony (B) holding that where testimony is inherently improbable the court may choose to disregard it (C) holding that a court is not bound to accept testimony at face value even when it is uncontroverted if it is improbable unreasonable or questionable internal citation omitted (D) holding that a party is not bound by the testimony of a witness it calls (E) holding the tax court not bound to accept taxpayers uncontradicted testimony if it found the testimony to be improbable unreasonable or questionable
(E)

evidence sufficient to create a genuine factual dispute.” Sweats Fashions, 833 F.2d at 1562. Plaintiff has neither submitted materials of his own, nor shown how the materials already in the record create a genuine issue of material fact. He has done nothing more than rest on an ambiguous “general denial”: that he has either “refused to accept” his severance pay, or that such pay was never “conveyed” to him.” Pl.’s Opp. at 4. This is not enough to survive a summary judgment motion. Put simply, while defendant has met its burden under Celotex properly to support Cl. 736, 756 (2011) (declining to consider a claim for relief not contained in the plaintiffs complaint and first raised in plaintiffs motion for summary judgment); Michels v. United States, 72 Fed.Cl. 426, 431-32 (2006) (<HOLDING>). Defendant cannot be faulted for failing to 
 Holding statements: (A) holding that a plaintiff may attempt to survive a rule 12b6 motion by adding essential new facts in a brief on appeal (B) holding that a plaintiff cannot avoid dismissal under rcfc 12b6 by asserting a new claim (C) holding that a respondent cannot avoid the initial pleading element by obtaining a dismissal and filing her own suit (D) recognizing that a rule 12b6 motion is an appropriate vehicle on which to seek dismissal of a claim barred by a prescription statute (E) holding that dismissal pursuant to rule 12b6 is appropriate if the plaintiff is unable to articulate enough facts to state a claim to relief that is plausible on its face
(B)

appeals from the district court’s order denying his Federal Rule of Civil Procedure 59 motion for reconsideration challenging the dismissal of his 28 U.S.C. § 2254 petition. We have jurisdiction under 28 U.S.C. § 2253, and we affirm. Henderson contends that the district abused its discretion by denying his motion, which we construe as a motion for relief from final judgment based on Federal Rule of Civil Procedure 60(b). See Straw v. Bowen, 866 F.2d 1167, 1171-72 (9th Cir.1989). The district court did not abuse its discretion when it denied Henderson’s motion because his almost two-year delay before filing the motion was not reasonable. See Fed.R.Civ.P. 60(c) (“A motion under Rule 60(b) must be made within a reasonable time.... ”); In re Hammer, 940 F.2d 524, 526 (9th Cir. 1991) (<HOLDING>). AFFIRMED. ** This disposition is not 
 Holding statements: (A) holding that an over twoyear delay without any excuse was unreasonable as a matter of law (B) holding that it was not an abuse of discretion to find an unexcused twoyear delay unreasonable (C) holding it was not an abuse of discretion to deny funds (D) holding it was not an abuse of discretion to exclude testimony (E) holding that twoyear delay was not reasonable

(B)