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]: statement during closing argument regarding his personal opinion of the defendant’s guilt was improper, but not reversible error). Where it appears that no other verdict could have been properly rendered, prosecutorial misconduct is not reversible error. Hillen v. People, 59 Colo. 280, 284, 149 P. 250, 252 (1915). In light of the overwhelming evidence presented at trial against the defendant, we conclude that the prosecutor’s improper remark during closing argument was harmless beyond a reasonable doubt. Id. at 985 (emphasis added); see also Harris, 888 P.2d at 268 (stating that “the sufficiency of the evidence presented at trial will be considered on appeal when evaluating claims of prosecutorial misconduct”); Grandbouche v. People, 104 Colo. 175, 185, 89 P.2d 577, 581 (1939) (<HOLDING>); Miller v. People, 70 Colo. 313, 317, 201 P. 
 Holding statements: (A) holding that suppression by the prosecution of evidence favorable to an accused upon request violates due process where the evidence is material either to guilt or to punishment (B) holding the rule that the singular includes the plural obviously  is not one to be applied except where it is necessary to carry out the evident intent of the statute (C) holding that 1 usc  1 does not apply except where it is necessary to carry out the evident intent of the statute (D) holding that the rule is that where the guilt of an accused is evident incidental improper action upon the part of the prosecuting officer may be overlooked (E) holding that the prosecution must disclose evidence favorable to the accused that is material either to guilt or to punishment
[A]: holding that suppression by the prosecution of evidence favorable to an accused upon request violates due process where the evidence is material either to guilt or to punishment


[Q]: 39:4-88(b), the mandate to drive within a single lane to the extent practicable applies, whether or not a deviation from that lane imposes a risk to another driver. The statute’s second clause addresses a related, but discrete, mandate of the Code. It requires a driver to ascertain the safety of switching lanes before conducting a lane change. N.J.S.A. 39:4-88(b). Unlike the violation described in the first clause of N.J.S.A. 39:4-88(b), the violation described in the second clause is avoided if a driver, in a roadway with multiple lanes traveling in the same direction, first determines that departure from a lane may be conducted safely. The Appellate Division’s limitation of N.J.S.A. 39:4-88(b) to the violation identified in the statute’s second clause would render t .App.1998) (<HOLDING>). Thus, the courts of our sister states, 
 Holding statements: (A) holding that due regard describes a standard between ordinary care and recklessness (B) holding that tex transp code ann  545060a describes one offense (C) holding that no offense alleged where affidavit described offense as felony (D) holding that an indictment charging one offense during the commission of another crime need not allege the elements of the latter offense (E) holding that the statute describes but one offense which can be committed by either or both of two methods
[A]:
holding that due regard describes a standard between ordinary care and recklessness