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.
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Question: up to $2,000, which would have set aside, in a literal sense, a discrete "amount . . . necessarily consumed for the support of' the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84
Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge

Answer: holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety

Question: small pieces of the Walkway, or access to the Walkway, built upon it. See Def.-Int. Reply at p. 14 (noting that the second of two issues remaining for the Court to decide, given that the public trust doctrine gov erns a large portion of the land at issue, is "whether the state acted rationally in determining that access across the perpendicular paths and scattered small portions of the Walkway constructed on uplands is 'reasonably necessary' to protect that public's right of access to the remaining 88.7 percent of the Walkway that is situated on tidelands"). Plaintiffs' taking claims with respect to this small portion of the property at issue are governed by the reasonableness test enunciated in Matthews. See Matthews v. Bay Head Improvement Ass'n, 95 N.J. 306, 326, 471 A.2d 355 (1984) (<HOLDING>), cert. denied, 469 U.S. 821, 105 S.Ct. 93, 83
Holding statements: (A) holding that public use of a beach was presumed to have originated by permission and to have continued as a license until some act of the public or public official asserted the use to be exercised as a matter of right rather than privilege (B) holding that in order to exercise its rights under the public trust doctrine the public must be given both access to and use of privatelyowned dry sand areas as reasonably necessary (C) holding that the borough of deals dedication of a portion of a beach for use by its residents only was immaterial given the public trust doctrines requirement that the public be afforded the right to enjoy all dry sand beaches owned by a municipality (D) holding that under the public standing doctrine it is only necessary that the relator shall be a citizen and as such interested in the execution of the laws (E) recognizing that public utilities affect the public interest in that they render essential public services to a large number of the general public

Answer: holding that public use of a beach was presumed to have originated by permission and to have continued as a license until some act of the public or public official asserted the use to be exercised as a matter of right rather than privilege

Question: culverts created a private nuisance for which it is liable without regard to the plaintiffs comparative negligence. We conclude, on the basis of the jurors' answers to the special questions, that LWSC's actions did not create an actionable private nuisance and that LWSC was therefore not liable under a private nuisance theory. In Massachusetts, liability for a private nuisance caused by the flow of surface waters from a landowner's property to that of an adjoining landowner depends on whether the landowner is making a reasonable use of his land. See Tucker v. Badoian, 376 Mass. 907, 916-917 (1978) (Kaplan, J., concurring) (announcing intention to replace rigid and anarchic "common enemy" rule with reasonable use doctrine). See also yon Henneberg v. Generazio, 403 Mass. 519, 522 (1988) (<HOLDING>); Triangle Ctr., Inc. v. Department of Pub.
Holding statements: (A) recognizing doctrine (B) holding that the tucker acts waiver does not extend to statutory claims (C) holding that the tucker acts waiver of sovereign immunity for contract claims does not extend to claims for contracts implied in law (D) holding that the iccta preempted statelaw nuisance claim with regard to railway traffic (E) recognizing that since tucker supra reasonable use doctrine is law of massachusetts with regard to claims of private nuisance resulting from the flow of surface water

Answer:
recognizing doctrine