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: Court's finding that Porter was not an independent trustee was not due to confusion regarding the proper role of trustees and agents in a corporate trust, as Sparkman contends. Rather, the Tax Court found that "she had no meaningful role" whatsoever. That Porter testified otherwise does not, in itself, establish that the Tax Court committed clear error. The Tax Court, describing Porter's testimony as "vague, contrived, and non-credible," plainly did not believe her, and "the Tax Court, like any other court, 'may disregard uncontradicted testimony by a taxpayer where it finds that testimony lacking in credibility.' " Conti v. Comm'r, 39 F.3d 658, 664 (6th Cir.1994) (quoting Lerch v. Comm'r, 877 F.2d 624, 631 (7th Cir.1994)); see also Demkowicz v. Comm'r, 551 F.2d 929, 931 (3d Cir.1977) (<HOLDING>); Wood v. Comm'r, 338 F.2d 602, 605 (9th
Holding statements: (A) holding that an immigration judge may base a credibility determination on the lack of corroborating evidence if the judge also encounters inconsistencies in testimony contradictory evidence or inherently improbable testimony (B) holding that where testimony is inherently improbable the court may choose to disregard it (C) holding that a court is not bound to accept testimony at face value even when it is uncontroverted if it is improbable unreasonable or questionable internal citation omitted (D) holding that a party is not bound by the testimony of a witness it calls (E) holding the tax court not bound to accept taxpayers uncontradicted testimony if it found the testimony to be improbable unreasonable or questionable

A: (E)
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Q: party to file a protest with the contracting agency or to file an action in a district court of the United States or the United States Claims Court." Venue is proper pursuant to 28 U.S.C. 1391(e). STANDING The plaintiffs legal standing to appeal the GAO's decision lies in the Administrative Procedure Act, 5 U.S.C. 701, et seq.. Section 702 provides that "[a] person suffering legal wrong because of agency action, or adversely affected or aggrieved by agency action within the meaning of a relevant statute, is entitled to judicial review" thereof. The court finds that the plaintiff, as an unsuccessful bidder, has standing to challenge the agency's decision to award the contract to a third party. See Choctaw Mfg. Co., Inc. v. United States, 761 F.2d 609, 615-16 (11th Cir.1985) (<HOLDING>). FINDINGS OF FACT The majority of facts are
Holding statements: (A) holding that the losing bidder has standing to challenge the award of a government procurement contract (B) holding that if the government is obligated to rebid the contract and the unsuccessful bidder could compete for the contract once again and therefore has an economic interest and standing to challenge the award (C) holding that without a valid reason for cancelling the procurement the government violated its duty to conduct a fair procurement (D) holding that the definition of procurement under the tucker act is broader than the definition of procurement contract in the fgcaa such that an agency can engage in a procurement process for the purposes of the tucker act even though it is using a cooperative agreement instead of a procurement contract to memorialize the parties agreement (E) holding that city had implied contract with bidder to treat bidder fairly

A: (A)
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Q: was inconsistent with his obligations as a debtor-in- possession and merited a finding of mismanagement sufficient to justify the appointment of a Chapter 11 Trustee. This Court was unimpressed by the Debtor's post hoc justification for his violation of his fiduciary obligations and his diversion of estate assets. At the October 15th hearing, the Debtor argued that his purchase of the WSFS Claim resulted in a net benefit to his estate that should inoculate his bad acts. Whether or not his purchase of the WSFS Claim resulted in a net benefit to his estate is irrelevant. See, e.g., In re Free, 466 B.R. 48, 54 (Bankr.W.D.Pa.2012) (refusing to credit debtor's "no harm, no foul" defense to alleged misconduct); In re Johnson, Bky. No. 05-14164, 2009 WL 65246, *13 (Bankr.D.Del. Jan. 9, 2009) (<HOLDING>); In re Coram Healthcare Corp., 271 B.R. 228,
Holding statements: (A) holding that the purpose of the bankruptcy codes avoidance provisions is to prevent a debtor from making transfers that diminish the bankruptcy estate to the detriment of creditors (B) recognizing that noncompliance with bankruptcy codes disclosure requirements may not be excused by a no harm no foul defense (C) holding no irreparable harm and thus no jurisdiction where no existing employeeemployer relationship (D) holding that trial court abused its discretion in ordering disclosure of informants identity based solely on defense counsels unsworn representations that disclosure would be relevant and helpful to his defense (E) holding that no seizure occurred where officers boarded bus and began questioning passengers gave passengers no reason to believe that they required an answer and tjhere was no application of force no intimidating movement no overwhelming show of force no brandishing of weapons no blocking of exits no threat no command not even an authoritative tone of voice

A:
(B)
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