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: to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government's requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words "Refused for Fraud" scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden
Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion
Example Output: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances

Example Input: reimbursement decisions to be made on an ad hoc basis. Id. at 549. Of note here, we explained that "even if the Commission had promulgated fee guidelines, the provider would not have a statutory right or privilege to be paid the amount set out in the guideline." Id. According to East Side, Vista is, likewise, neither entitled to a fee guideline nor entitled to any set amount of reimbursement. See id. Given that no specific reimbursement amount is required, even where the Division has established fee guidelines, and that the Division can reason ng statute and rule as whole to find broad definition of "prohibited activities" and absence of definition for "market power" as providing constitutionally permissible notice of type of prohibited conduct contemplated); Tinning, 875 S.W.2d at 409 (<HOLDING>). The language in these cases, similar to
Holding statements: (A) holding that when a term is not defined in a contract the presumption is that the term is to be given its ordinary meaning and significance (B) holding term share legal fees although not expressly defined provides adequate notices of type of conduct it would include (C) holding that when a term is defined in the statute it need not be further alleged in the indictment (D) holding that although term was not limited by the specification it was expressly defined in a narrow manner in the prosecution history (E) holding that the statute was ambiguous because it provides no definition of the term violation and provides no specific direction as to the proper unit of prosecution
Example Output: holding that when a term is not defined in a contract the presumption is that the term is to be given its ordinary meaning and significance

Example Input: 1995, writ denied); In re J.F., 888 S.W.2d 140, 141 (Tex.App.-Tyler 1994, no writ); In re A.D.E., 880 S.W.2d 241, 245 (Tex.App.-Corpus Christi 1994, no writ); D.O. v. Tex. Dep't of Human Servs., 851 S.W.2d 351, 353 (Tex.App.-Austin 1993, no writ); In re L.R.M., 763 S.W.2d 64, 67 (Tex.App.-Fort Worth 1989, no writ). 40 . In re C.D.B., 94 S.W.3d 306, 308-09 (Tex. App.-Corpus Christi 2002, no pet. h.); In re W.C., 56 S.W.3d 863, 867-68 (Tex.App.-Houston [14th Dist.] 2001, no pet.); Rodriguez v. Tex. De 74 (Ct.App.1988) (basing right on a stat im.App.1996); Green v. State, 934 S.W.2d 92, 108 (Tex.Crim.App.1996); Ransom v. State, 920 S.W.2d 288, 303 (Tex.Crim.App.1994); Jackson v. State, 898 S.W.2d 896, 899 (Tex.Crim.App.1995). 103 . See State v. Santana, 444 S.W.2d 614, 615 (Tex.1969) (<HOLDING>), vacated on other grounds, 397 U.S. 596, 90
Holding statements: (A) holding that issues raised for the first time on appeal are reviewed for plain error (B) holding that issues raised for the first time on appeal will not be considered (C) holding that the proper standard of proof is preponderance of the evidence (D) holding that an issue not raised in the trial court cannot be raised for the first time on appeal (E) holding that a jury charge submitting preponderance of the evidence as the burden of proof was error that could be raised for the first time on appeal
Example Output:
holding that issues raised for the first time on appeal are reviewed for plain error