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.

Ex Input:
purchases of EZ Seed." (Weir Decl., Doc. #80). This model rests on the assumption that plaintiffs received no benefit whatsoever from purchasing EZ Seed. See, e.g., Brazil v. Dole Packaged Foods, LLC, 2014 WL 2466559, at *15 (noting a full refund model is based on the assumption that consumers received no benefit from the product). This model matches plaintiffs' first theory of liabilitythat EZ Seed does not grow grass, and is thus valueless. If plaintiffs prove EZ Seed suffered from a defect that rendered the product completely ineffective, plaintiffs would be entitled to all of their money back. The full compensatory damages model satisfies Comcast because it measures damages properly if EZ Seed is valueless. See, e.g., Allen v. Hyland's Inc., 300 F.R.D. 643, 671 (C.D.Cal.2014) (<HOLDING>); Ortega v. Natural Balance, Inc., 300 F.R.D.
Holding statements: (A) holding that defensive theory must be submitted to jury when theory is raised by evidence from any source (B) holding summary judgment appropriate when the facts in evidence supported another plausible theory not the plaintiffs theory of the case (C) holding that plaintiffs are ordinarily entitled to instructions consonant with their theory of the case where evidentiary support for the theory exists (D) holding full restitution theory satisfies comcast when plaintiffs theory of liability is that the products are entirely ineffective (E) holding that the plaintiffs misconceived legal theory did not preclude it from obtaining relief under another theory

Ex Output:
(D)

Ex Input:
testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his "gross up" method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi's corporate checking account. Furthermore, Gollapudi's reliance on Reynolds and Borman is misguided. Both of those cases involved 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 ("Using the wrong form does not violate 7206(1)."); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the
Holding statements: (A) holding that materiality is not an element of 1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for 72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under 72061

Ex Output:
(D)

Ex Input:
Case Br. 9 (citing Letter from Barbara E. Tillman to Beatrice A. Brickell (Dec. 29, 2003), A.R. Doc. No. 48). Parkdale's claim that it would not get a satisfactory dumping margin upon review does not merit the court's consideration because 19 U.S.C. 1677e contemplates such results. See, e.g., Peer Bearing Co. v. United States, 16 CIT 799, 805-06, 800 F.Supp. 959, 965 (1992) (finding that when resellers choose uncooperative suppliers that are under dumping order, it is irrelevant that such resellers are cooperative in their questionnaire responses). Furthermore, Russel withdrew from the review before its completion and simply does not serve as an example of Parkdale's "false choice" argument. Cf. Koyo Seiko Co. v. United States, 26 CIT 170, 176, 186 F.Supp.2d 1332, 1339 (2002) (<HOLDING>). Additionally, this Court recognizes that
Holding statements: (A) holding that an alien must exhaust administrative remedies before seeking habeas relief from detention (B) holding that a plaintiff need not exhaust his administrative remedies to bring a retaliation claim (C) holding that foreign manufacturer was not required to exhaust administrative remedies before challenging commerces methodology for determining antidumping duty assessment rates because methodology had been previously unsuccessfully challenged at administrative level and additional challenge during review at issue would have been futile (D) holding that bivens plaintiff was not required to exhaust administrative remedies where administrative remedy program provided only for injunctive relief (E) holding that plaintiff failed to exhaust administrative remedies by failing to include issue in case brief

Ex Output:
(C)