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.

[EX Q]: to the "enforcement" of the reversal of the Bankruptcy Court's Order allowing IMC an administrative expense. It would also be considered a core proceeding since it follows directly from a core proceeding. See 11 U.S.C. 503(b) and 28 U.S.C. 157(b)(2)(B). Basic principles of restitution and appellate procedure which dictate that a lower court always has the jurisdiction to order the restitution of an award overturned on appeal, even without a remand from the appellate court, also support our conclusion that the Bankruptcy Court had jurisdiction to rule on the Debtor's Motion. See Caldwell v. Puget Sound Elec. Apprenticeship and Training Trust, 824 F.2d 765, 766-67 (9th Cir.1987) (citing Baltimore & Ohio R. Co. v. U.S., 279 U.S. 781, 786, 49 S.Ct. 492, 493, 73 L.Ed. 954 (1929)) (<HOLDING>). "The right to recover what one has lost by
Holding statements: (A) holding that the appellate court had jurisdiction to hear the interlocutory appeal on a restraining order and the district court retained jurisdiction to proceed with the trial (B) holding that the court had appellate jurisdiction to review the merits of the case because only the collateral issue of attorneys fees remained to be decided on remand to the bankruptcy court (C) holding that the fourth circuit has jurisdiction to review a district courts sua sponte remand order even when that remand order is styled as a remand for lack of subject matter jurisdiction if the order was in fact based on the procedural insufficiency of the notice of removal (D) holding the appellate court lacked jurisdiction to hear an appeal where the circuit court had the power to remand the agency decision for further proceedings (E) holding that the district court had jurisdiction to order restitution of award overturned on appeal even in the absence of a remand from the appellate court
[EX A]: holding that the appellate court had jurisdiction to hear the interlocutory appeal on a restraining order and the district court retained jurisdiction to proceed with the trial

[EX Q]: a "responsible person" under 6672 in these circumstances. B. Willfulness 1. Standard of Review As with the previous issue, the government asserts that the determination of willfulness under 6672 is a question of law subject to de novo review, while Bradshaw argues that it is a question of fact on which the district judge's ruling can not be overturned unless it is clearly erroneous. Some circuits have held that the ultimate issue of willfulness is subject to de novo review. United States v. McCombs, 30 F.3d at 320 (noting, however, that this is a difficult question that, in similar contexts, has divided the courts for over a century); Thibodeau v. United States, 828 F.2d at 1505-07. Our prior decisions have, however, treated this as an issue of fact. See Taylor, 69 F.3d at 417-18 (<HOLDING>); Denbo, 988 F.2d at 1033 (reviewing jury
Holding statements: (A) holding that we review for clear error the bankruptcy courts factual findings (B) holding that the district court sitting in review of the decision of the bankruptcy court erred in concluding that plaintiffs failure to pay over taxes was willful because the bankruptcy court had made no findings on willfulness we remanded for bankruptcy court findings (C) holding that 28 usc 1961a applies to bankruptcy court judgments because a bankruptcy court is a unit of the district court (D) holding that bankruptcy court may issue proposed findings and conclusions in a core proceeding over which the bankruptcy court does not have constitutional authority (E) holding that the bankruptcy court has the inherent power to award sanctions for badfaith conduct in a bankruptcy court proceeding
[EX A]: holding that we review for clear error the bankruptcy courts factual findings

[EX Q]: needed to fund the health premium obligations" and that "establishment and modification of such an employee benefit has traditionally been within the scope of legislative discretion."); Unterschuetz v. City of Chicago, 346 Ill.App.3d 65, 281 Ill.Dec. 367, 803 N.E.2d 988, 994 (2004) (observing that, even within context of actual ordinance declaring policy, "the function of a legislative body is to make laws that declare the policy of a governmental body, which laws are subject to repeal when a subsequent legislature decides to alter that policy" and that City had "simply announced] various policies that the City intends to carry out until such time as the city council wishes to change those policies."); Chicago Patrolmen's Ass'n v. City of Chicago, 56 Ill.2d 503, 309 N.E.2d 3, 6 (1974) (<HOLDING>); Foley v. Consol. City of Indianapolis, 421
Holding statements: (A) holding that longevity pay enhanced the regular periodic salaries paid to firefighters and police officers (B) holding that in reviewing the petition the court is to weigh the policy of public access to records against the longstanding public policy of providing a second chance to criminal defendants who have not been adjudicated guilty (C) holding that police officials did not have property interest in continuation of longstanding policy of providing officers with step and longevity salary increases (D) holding that police officers sued in their official capacity are not liable for a violation of a privacy interest where the police department did not have a policy of deliberately failing to train its officers with respect to the confidentiality of records (E) holding that a townships unilateral termination of a longstanding policy of permitting police officers to take police vehicles home at the end of their shifts was a mandatory subject of bargaining
[EX A]:
holding that longevity pay enhanced the regular periodic salaries paid to firefighters and police officers