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: 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

Output: holding that gross income can include interest or dividends accruing to fathers ira

Input: Consider Input: 393 N.W.2d 286, 290-91 (S.D.1986). GILBERTSON, Chief Justice, (dissenting).. [ 26.] I respectfully dissent. I would reverse the lower court on Issue 2. I would hold the trial court erred when it granted partial summary judgment to 01-esens, holding City's operation of food service at the municipal bar was an ultra vires act. [27.] An express grant of authority from the legislature "includes those incidental or implied powers that are necessary to enable a municipality to perform the function authorized." City of Rapid City v. Rensch, 77 S.D. 242, 246, 90 N.W.2d 380, 383 (1958) (citation omitted). A municipality is vested with discretion as to how it exercises specific powers conferred upon it by the legislature, as long as the methods employed are n , 59 N.W.2d 732, 734 (1953) (<HOLDING>). Actions taken under a municipality's implied
Holding statements: (A) holding municipality had implied authority to enter into a long term contract to establish a golf course although state statute did not specifically grant authority to establish golf courses as public parks (B) holding grant of authority to an agency to adopt rules necessary to carry out this chapter clearly vested in the agency authority to interpret a statute (C) holding that the governments attorney had the implicit authority to bind the government although the contracting officer had the express authority (D) holding that plaintiff had no authority or statutory right for actions proper course was to report actions to proper legal authority (E) holding the court has the inherent authority to enter an order of confidentiality

Output: holding grant of authority to an agency to adopt rules necessary to carry out this chapter clearly vested in the agency authority to interpret a statute

Input: Consider Input: when she testified that defendant had approached the boys in response to their taunting him a fact not mentioned by Mr. Bissell, who was outside, and presumably better positioned to observe the encounter. On the other hand, the testimonies of Mr. Cole's two friends, present alongside him at the time of the confrontation, were entirely consistent with that of the complaining witness-both saw defendant strike Mr. Cole in the manner he originally described. The hearing justice's decision to credit the testimony of the state's witnesses, and thus find that defendant had struck Mr. Cole, rightly led to the conclusion that defendant "failed to keep the peace and be of good behavior," thus violating the terms of his probation. See State v. House, 889 A.2d 231, 232 (R.I.2006) (mem.) (<HOLDING>). B The Sentence Imposed The defendant's second
Holding statements: (A) holding that under statutes in effect at the time a court may not by revocation and granting a second period of probation extend the total time on probation beyond five years as the statutes do not speak of terms of probation but speak in plain language of the total time which may be spent on probation for a felony (B) holding that a defendants aggressive conduct and shoving of another individual violated the terms of his probation (C) holding that probation is not a sentence (D) holding that the state must establish by the greater weight of the evidence that a defendant violated a term of his probation (E) holding that a defendant was not constitutionally entitled to counsel at a probation revocation hearing when he admitted to violating the terms of his probation and refused the district courts offer to appoint counsel
Output: holding that under statutes in effect at the time a court may not by revocation and granting a second period of probation extend the total time on probation beyond five years as the statutes do not speak of terms of probation but speak in plain language of the total time which may be spent on probation for a felony