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)
****
Q: this ease is to certify a class to determine the issue of whether Beverly systematically and chronically understaffed the Batesville nursing facility and then to decertify the class, if necessary, to determine individual restitution and damage claims as well as any defenses in separate proceedings." Thomas, 370 Ark. at 320, 259 S.W.3d at 451 52. The same is true here. Determining the central questions whether understaffing creates contractual or statutory liability and whether chronic understaffing occurred are more efficiently handled in a single proceeding. Otherwise, there exists the possibility of a multiplicity of suits across the state with the potential that circuit courts may reach inconsistent results. See Summons v. Missouri Pac. R.R., 306 Ark. 116, 813 S.W.2d 240 (1991) (<HOLDING>). We also do not agree that efficiency is
Holding statements: (A) holding that whether or not claimant would have returned to work at all was a question of fact (B) holding it is a question of fact (C) holding that actual apportionment of damages is a question of fact (D) holding that the repeated litigation of the liability question and the possibility of inconsistent results outweighed the fact that each claimant would have different evidence regarding damages (E) holding that generally the question of waiver and estoppel is a question of fact

A: (D)
****
Q: 106 S.Ct. 2399, 91 L.Ed.2d 49 (1986); Harris v. Forklift Sys., Inc., 510 U.S. 17, 114 S.Ct. 367, 126 L.Ed.2d 295 (1993). 5 . See also Faragher, 118 S.Ct. at 2289 (noting that the circuits uniformly have applied a negligence standard to title VII cases involving harassment by co-workers). 6 . Waltman v. Int'l Paper Co., 875 F.2d 468, 478 (5th Cir.1989); see also Nash v. Electrospace Sys., Inc., 9 F.3d 401, 404 (5th Cir.1993) (discussing failure of plaintiff to complain to "company hierarchy"). 7 . In Williamson, the supervisor whose knowledge was deemed sufficient to impute actual knowledge to the employer was an HPD sergeant. See Williamson, 148 F.3d at 463. 8 . This standard comports with that of other circuits. See, e.g., Sauers v. Salt Lake County, 1 F.3d 1122, 1125 (10th Cir.1993) (<HOLDING>) (internal quotation and citation omitted);
Holding statements: (A) holding that one who exercises daytoday control over the employee will be considered as the employer (B) holding that the proper inquiry is whether the individual defendant served in a supervisory position in which he exercised significant control over the plaintiffs hiring firing or conditions of employment and if not whether employer had actual or constructive knowledge of the existence of a hostile work environment and took no prompt and adequate remedial steps (C) holding that while town counsel had final supervisory authority over the hiring and firing of employees in plaintiffs position it did not have supervisory authority over the mayors constructive discharge of plaintiff (D) holding board had jurisdiction when employer had final authority over the essential terms and conditions of employment including wages benefits hiring firing promotion discipline and grievances although employer was subject to various governmentimposed restrictions (E) holding that agent part of title viis definition of employer includes someone who serves in a supervisory position and exercises significant control over hiring firing or conditions of employment

A:
(E)
****