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: to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government's requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words "Refused for Fraud" scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden
Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion

Answer: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances

Question: of the INS were transferred to the Department of Homeland Security. Homeland Security Act of 2002, Pub.L. No. 107-296, 471(a), 116 Stat. 2135, 2205 (codified at 6 U.S.C. 291(a)). 3 . Petitioner argues that it was inappropriate to look to the treatment of his family members in determining the likelihood of petitioner being persecuted if he returns to Algeria, because his situation is not identical to theirs. This is mistaken; relatives' situations in the home country, while not conclusive, are certainly relevant. See Aguilar-Solis, 168 F.3d at 573 ("Without some explanation, the fact that close relatives continue to live peacefully in the alien's homeland undercuts the alien's claim that persecution awaits his return"); In re A-E, 21 I. & N. Dec. 1157, 1160 (BIA 1998) (en banc) (<HOLDING>). 4 . Petitioner also argues that the BIA
Holding statements: (A) holding that the reasonableness of an aliens fear of persecution is reduced when his family remains in his native country unharmed for a long period of time after his departure (B) holding that the state could not under any circumstances be charged for the delay during the period the defendant was held after his arrest for and until his conviction on felony charges in another jurisdiction (C) holding that an applicant may establish eligibility for asylum based exclusively on activities undertaken after his arrival in the united states so long as he demonstrates that authorities in his country are aware of his activities or likely to become aware of his activities (D) holding that a witness may testify about his subjective interpretation of a conversation in which he is participating as long as his opinion is rationally based on his perception and is helpful either to an understanding of his testimony or to the determination of a fact in issue (E) holding the respondent implicitly exercised his right to withdraw his voluntary departure request and instead elected to remain to pursue his motion

Answer: holding that the state could not under any circumstances be charged for the delay during the period the defendant was held after his arrest for and until his conviction on felony charges in another jurisdiction

Question: upon 'counsel's investigation.' " (plf. memo in opp. at 9). Thus, they conclude, plaintiffs are not subject to the heightened pleading standard established by 78u 4(b)(1)(B). Several courts have held that when pleadings are based on counsel's investigation of SEC filings, securities analyst's reports, and information obtained from former employees, they are not pleading "based on information and belief' and are therefore not subject to final provision of 78u-4(b)(1)(B). See Zeid v. Kimberley, 973 F.Supp. 910, 915 (N.D.Cal.1997); Warman v. Overland Data, Inc., 1998 WL 110018, *3 (S.D.Cal.). Other courts have held that a general statement regarding "investigation of counsel" is insufficient to avoid PSLRA requirements. See, e.g., Novak v. Kasaks, 997 F.Supp. 425, 431 (S.D.N.Y.1998) (<HOLDING>). These holdings are not necessarily
Holding statements: (A) holding that single paragraph asserting that plaintiffs based their information and belief on investigation of sec filings analysts reports press releases and discussions with consultants neither provided required facts underlying complaints allegations nor directed court to where facts could be found (B) holding that plaintiffs need only allege that defendants provided information to the securities analysts upon which the reports were based (C) holding that underlying complaints filed by several plaintiffs all contained express allegations of property damage and that because all complaints arose from the same set of circumstances the allegations in any single complaint can be inferred in the other complaints (D) holding that plaintiffs may plead on information and belief if matters are not within their personal knowledge (E) holding that scienter had not adequately been pled where the plaintiffs provided none of the required facts underlying the complaints allegations as to the information that was supposedly available to the individual defendants

Answer:
holding that plaintiffs need only allege that defendants provided information to the securities analysts upon which the reports were based