user: 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.

[Q]: at 1459-60 (references to subsidiary as “division” of Kodak not equivalent to evidence that two companies operated as “single economic entity”); Akzona, 607 F.Supp. at 238 (language of annual report and employee testimony describing subsidiaries as divisions of parent not sufficient, even in conjunction with other evidence, to establish alter ego relationship). ... In a case presenting similar questions, the Ninth Circuit found no alter ego relationship was created where the parent company guaranteed loans for the subsidiary, reviewed and approved major decisions, placed several of its directors on the subsidiary’s board, and was closely involved in the subsidiary’s pricing decisions. Kramer Motors, Inc. v. British Leyland, Ltd., 628 F.2d 1175, 1177 (9th Cir.1980).... Id. at 927-928 (<HOLDING>). Here, plaintiffs proffer evidence that CNOFG 
 Holding statements: (A) holding that the general corporate laws are incorporated into the corporate charter (B) holding that to establish that subsidiary is agent of parent for jurisdictional purposes the parent must exert control that is so pervasive and continual that the subsidiary may be considered an agent or instrumentality of the parent notwithstanding the maintenance of corporate formalities (C) holding that because the corporate parent and subsidiary defendants before it observed all of the corporate formalities necessary to maintain corporate separateness notwithstanding the parents active involvement in the subsidiaries operations the evidence did not establish that the entities were alter egos of one another (D) holding constitutional due process requires that personal jurisdiction cannot be premised on corporate affiliation or stock ownership alone where corporate formalities are substantially observed and the parent does not exercise an usually high degree of control over the subsidiary (E) holding that under north carolina law a corporate parent cannot be held liable for the acts of its subsidiary unless the corporate structure is a sham
[A]: (C)


[Q]: See Lorber 675 F.2d at 1067. The court noted that the classification of the surcharge as a non-tax fee was “a close question,” but concluded that because the surcharge was triggered by “voluntary” choice, the surcharge was possessed more of the character of a service fee than that of a tax. See id. The Lorber court also held that extending priority status to the surcharge was contrary to the trend of then-recent amendments to § 64 of the old Bankruptcy Act, which tended toward the erosion of the preferred status of taxes. See id., 675 F.2d at 1067-68. The court explained that, following the grant by Congress of priority status to claims for taxes, the federal government and its state and local counterparts began to increase the types and levels of taxation. See id. (citing S. REP. NO. (<HOLDING>). Even courts in the Ninth Circuit, purporting 
 Holding statements: (A) holding that reimbursement claims were excise taxes under lorber (B) holding that ohios reimbursement claims met the lorber criteria but were not excise taxes because they were not universally applicable to similarly situated entities and in addition disadvantaged private creditors with like claims (C) holding west virginias reimbursement claims were excise taxes under lorber suburban ii and the chateaugay district court decision (D) holding reimbursement claims were excise taxes under the lorber test without addressing the bankruptcy codes central policy of equal distribution (E) holding that michigan reimbursement claims were excise taxes under both lorber and suburban ii
[A]: (E)


[Q]: prolonged; and (4) the importance of the governmental interest alleged to justify the intrusion. Alpert, 816 F.2d at 964, citing United States v. Place, 462 U.S. 696, 708 n. 8, 103 S.Ct. 2637, 77 L.Ed.2d 110 (1983). DiGiovanni’s continued investigation after issuing the warning was entirely reasonable in light of these factors. First, any detention incident to that investigation was of limited duration. The encounter between Rodriguez and law enforcement personnel, from the moment he was pulled over until the currency’s discovery, lasted approximately forty minutes. Under these circumstances, even if Rodriguez’s detention occupied that entire time interval, it might not suggest a Terry Stop of unreasonable scope. See United States v. McFarley, 991 F.2d 1188, 1194 (4th Cir. 1993) (<HOLDING>). However, the alleged detention here only 
 Holding statements: (A) holding that where officers had reasonable suspicion of a drug offense seizing defendants luggage for 38 minutes under terry did not mature into an unlawful arrest (B) holding suspect for 20 minutes constituted an arrest (C) holding that a defendants response to even an invalid arrest or terry stop may constitute independent grounds for arrest (D) holding that a seizure was unlawful because certain facts had dispelled the officers reasonable suspicion (E) holding that totality of circumstances supported reasonable suspicion that defendant was transporting drugs and therefore officer was justified in seizing truck
[A]:

assistant: (A)