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.

will "potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary." Pis.' Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs' motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court's November 9, 2007 opinion and order is amended, as follows: Defendant's cross-motion for partial summary judgment is granted, and plaintiffs' motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5)
Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc 6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc 6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc 6501e1a to omission of income
holding that gross income can include interest or dividends accruing to fathers ira

private property in the Fifth Amendment presupposes that it is wanted for public use, but provides that it shall not be taken for such use without compensation .... The general rule at least is that while property may be regulated to a certain extent, if regulation goes too far it .will be recognized as a taking. 260 U.S. at 415, 43 S.Ct. at 160. The seminal case regarding the constitutionality of zoning ordinances is Village of Euclid v. Ambler Realty Co., 272 U.S. 365, 47 S.Ct. 114, 71 L.Ed. 303 (1926). The Supreme Court first noted that zoning ordinances were, at that time, of recent vintage predating the case by approximately twenty-five years. 272 U.S. at 386, 47 S.Ct. at 117. See Hadacheck v. Sebastian, 239 U.S. 394, 36 S.Ct. 143, 60 L.Ed. 348 (1915). The Euclid 60 (E.D.N.Y.1992) (<HOLDING>); Kasdon v. G.W. Zierden Landscaping, Inc., 541
Holding statements: (A) holding that cases claiming that government action requires just compensation must be determined on an ad hoc basis (B) holding that whether an exchange is substantially contemporaneous must be determined on a casebycase basis (C) holding state of the law must be determined at time of challenged action (D) holding that detailed exhaustion scheme of the civil rights of institutionalized persons act cripa is inconsistent with discretion to impose on an ad hoc basis a judicially developed exhaustion rule in other cases (E) holding that to constitute an enterprise under rico the enterprises structure must provide some mechanism for controlling and directing the affairs of the group on an ongoing rather than an ad hoc basis
holding that whether an exchange is substantially contemporaneous must be determined on a casebycase basis

rules]. 2 . Maryland Rule 8-501(c) states: The record extract shall contain all parts of the record that are reasonably necessary for the determination of the questions presented by the appeal and any cross-appeal.... The record in this case is contained in seventeen boxes filled with transcripts and hundreds of exhibits. We have held that when the record extract "is absolutely devoid of the evidence, oral or physical," necessary for us to rule upon an issue, we may dismiss the appeal as "we are not required to ferret out from the record those materials which counsel should have printed in the abstract." Eldwick Homes Ass'n, Inc. v. Pitt, 36 Md.App. 211, 212, 373 A.2d 957 (1977). See also Davis v. Davis, 97 Md.App. 1, 24, 627 A.2d 17 (1993), aff'd, 335 Md. 699, 646 A.2d 365 (1994) (<HOLDING>). In those instances where appellant has made
Holding statements: (A) holding that a claim is waived on appeal when not supported by citation to relevant authority (B) recognizing that because the magistrate court is not a court of record any record on appeal would only consist of papers filed in that court (C) holding that this line of cases was not on point and that no error was apparent on the face of the record due to lack of reporters record from defaultjudgment hearing because the judgment reflected that it was based only on the pleadings and affidavits that were in the record (D) holding that party waived issue by not including relevant portions of record in extract and by not clearly directing this court to relevant portions of record (E) holding that there must be sufficient evidence in the record to affirmatively demonstrate the courts consideration of the relevant section 3553a factors
holding that a claim is waived on appeal when not supported by citation to relevant authority