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.

Input: Consider Input: up to $2,000, which would have set aside, in a literal sense, a discrete "amount . . . necessarily consumed for the support of' the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84
Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge

Output: holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety

Input: Consider Input: of decision, and this is how the INS has consistently understood these terms."); Fierro v. Reno, 217 F.3d 1, 4 (1st Cir.2000) ("[Sjubject to possible limitation, we think that the requirement of 'legal custody' in section 1432 should be taken presumptively to mean legal custody under the law of the state in question."). Our decision to look to state law is consistent with our practice in other areas of federal law generally, and immigration law specifically. For example, entitlement to federal social security benefits often hinges on marital status as defined by state law. See Califano v. Jobst, 434 U.S. 47, 52-53 n. 8, 98 S.Ct. 95, 54 L.Ed.2d 228 (1977); Purganan v. Schweiker, 665 F.2d 269, 270-71 (9th Cir.1982); see also Gillett-Netting v. Barnhart, 371 F.3d 593, 599 (9th Cir.2004) (<HOLDING>). Similarly, in the immigration context,
Holding statements: (A) holding that the federal due process clause protects a state employee who under state law has a legitimate claim of entitlement to state employment (B) holding that statute does not provide for the adjudication by the alj of a state law breach of contract action for damages that is independent of the aljs determination of entitlement to benefits under the terms of the applicable agreement (C) holding that determination of whether an official was acting on behalf of the state or the local government is determined by state law (D) holding that whether children are legitimate for purposes of entitlement to insurance benefits is determined by state law (E) holding that applicants for welfare benefits had a property interest or legitimate claim of entitlement and were entitled to due process to protect that interest

Output: holding that the federal due process clause protects a state employee who under state law has a legitimate claim of entitlement to state employment

Input: Consider Input: available beginning on January 4, 2011. Moreover, he noted that Courville had failed to exercise due diligence in seeking to obtain that employment. Additionally, while the ALJ acknowledged the conflicting medical opinions of the physicians who had evaluated Cour-ville, he also noted that, in certain circumstances, the opinion of a treating physician may be entitled to greater weight than the opinion of a non-treating physician. See Black & Decker Disability Plan v. Nord, 538 U.S. 822, 830 n. 3, 123 S.Ct. 1965, 155 L.Ed.2d 1034 (2003). Thus, he found that Courville had established a prima facie entitlement to the medical treatment recommended by his treating physician Dr. Sledge including the surgery. See Turner v. Chesapeake & Potomac Tel. Co., 16 BRBS 255, 257-58 (1984) (<HOLDING>). Finally, he concluded that, based on the
Holding statements: (A) holding that in title vii disparate treatment case in order for a plaintiff to establish a prima facie case the plaintiff must proffer evidence among other things that she performed her job according to her employers legitimate expectations if the plaintiff establishes the prima facie case the presumption shifts the burden to the employer to produce a legitimate nondiseriminatory reason for its actions (B) holding that the burden of establishing prima facie case of discriminatory treatment may be satisfied by minimal showing (C) holding the procedural right to request a onetime change of physician during the course of treatment does not attach until claimant actually begins treatment with the initially authorized physician (D) holding that a claimant establishes a prima facie case for compensable medical treatment where a qualified physician indicates treatment was necessary for a workrelated condition (E) holding that a tortfeasor is required to pay the expenses of over treatment or unnecessary medical treatment unless such treatment was incurred by the victim in bad faith
Output: holding that in title vii disparate treatment case in order for a plaintiff to establish a prima facie case the plaintiff must proffer evidence among other things that she performed her job according to her employers legitimate expectations if the plaintiff establishes the prima facie case the presumption shifts the burden to the employer to produce a legitimate nondiseriminatory reason for its actions