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.

Example Input: we now reverse the decision of the trial court. SHEPARD, C.J., and DICKSON, BOEHM, and RUCKER, JJ., concur. 1 . We set forth additional facts in the companion case issued today, Dep't. of Revenue v. Adams, 762 N.E.2d 728 (Ind.2002). 2 . The CSET is a tax on the possession of certain narcotics. We discuss the tax and the procedures for collecting it in greater detail infra. 3 . All of the cocaine at issue in this case was discovered prior to the time the police served a valid search warrant. 4 . Ind.Code 35-48-4-1 (1998). 5 . Id. 35-48-4-6. 6 . United States Supreme Court precedent makes clear that the revenue officers' entry of Adam's home to collect the CSET assessment was a search. See G.M. Leasing Corp. v. United States, 429 U.S. 338, 97 S.Ct. 619, 50 L.Ed.2d 530 (1977) (<HOLDING>). Cf. Thomas v. Indiana Dept. of State Revenue,
Holding statements: (A) holding that officers executing a search warrant for contraband have the authority to detain the occupants of the premises while a proper search is conducted (B) holding that revenue officers conducted a search when they entered a cottage and seized records when levying on delinquent tax (C) holding that no search occurred when police officers entered an open business (D) holding search unreasonable when conducted on the highway in broad day light (E) holding that no jury could reasonably fail to find that it was objectively reasonable for the officers to take the actions they did when the only invasion of privacy that occurred was entry and an emergency sweep a search of the premises was not conducted until the magistrate informed of what the officers had learned on the scene prior to entry explicitly authorized a search of the third house
Example Output: holding that officers executing a search warrant for contraband have the authority to detain the occupants of the premises while a proper search is conducted

Example Input: merits of a plaintiffs cause of action ... also implicate the class certification decision," Jackson v. Se. Pa. Transp. Auth, 260 F.R.D. 168, 184 (E.D.Pa.2009), such an inquiry is merely preliminary. Hydrogen Peroxide, 552 F.3d at 317. A plaintiff need not establish by a preponderance of the evidence the merits of its claims at the class certification stage, and any inquiry into the merits that is not necessary to a Rule 23 decision is precluded. Jackson, 260 F.R.D. at 184 (citing Newton, 259 F.3d at 166-67, and Hydrogen Peroxide, 552 F.3d at 317-18). However, the movant must do more than "assur[e] ... the court that it intends or plans to meet the requirements" of Rule 23. Hydrogen Peroxide, 552 F.3d at 318; see also Wachtel v. Guardian Life Ins. Co., 453 F.3d 179, 186 (3d Cir.2006) (<HOLDING>). As with other matters relating to Rule 23
Holding statements: (A) holding that the contours of the right must be sufficiently clear that a reasonable official would understand that what he is doing violates that right (B) holding that to maintain a class action the existence of the class must be pleaded and the limits of the class must be defined with some specificity (C) holding that clearly established means the contours of the right were so clear at the time the officials acted that a reasonable official would have understood that what he was doing violated that right (D) holding that the contours of the right must be sufficiently clear that a reasonable official would understand that what he or she is doing violates that right (E) holding that there must be full and clear articulation of the litigations contours at the time of class certification
Example Output: holding that the contours of the right must be sufficiently clear that a reasonable official would understand that what he is doing violates that right

Example Input: been an uncontrolled taxpayer dealing at arm's length with another uncontrolled taxpayer." Ruddick Corp. v. United States, 226 Ct.Cl. 426, 643 F.2d 747, 750 (1981) (quoting Treas.Reg. 1.482-l(c)) (emphasis omitted). Even if plaintiff inadvertently treated its parent in a non-arm's length manner, section 482 applies. Section 482 in the Internal Revenue Code is the specific provision that may be used to adjust the prices at which goods and services are transferred between entities owned or controlled by the same interests. It is a well-recognized rule of statutory construction that a specific provision controls when the same subject matter is addressed by a more general provision. See Bulova Watch Co. v. United States, 365 U.S. 753, 758, 81 S.Ct. 864, 867-68, 6 L.Ed.2d 72 (1961) (<HOLDING>); Norman J. Singer, Sutherland Statutory
Holding statements: (A) holding that in a proceeding to recover taxes from a nonbankrupt taxpayer the taxpayer has the burden of proving that his taxes complied with the internal revenue code (B) holding wills more specific provision prevails over general provision (C) recognizing that the statute of limitations provision of the aedpa is an affirmative defenses rather than jurisdictional (D) holding that interest accruing on an overpayment of taxes attributable to an unused excess profits credit carryback was governed by a specific provision of the internal revenue code rather than by a general provision (E) holding that general obligation to pay money under a disputed provision of the tax code was not a taking
Example Output:
holding that in a proceeding to recover taxes from a nonbankrupt taxpayer the taxpayer has the burden of proving that his taxes complied with the internal revenue code