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.
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Question: 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

Answer: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances

Question: factors to the State's requested accommodation. The use of two-way video conferencing can satisfy a defendant's right to face-to-face confrontation in certain limited circumstances like those present here. 20 Applying Craig, we conclude that the strong preference for face-to-face confrontation must give way in the special circumstances of this ease to considerations of public policy and the necessities of the case. The State's requested accommodation is necessary to further two important public policies: protecting the rights of a vulnerable alleged sexual assault victim who has been ruled to be outside Arizona's subpoena power and preserving society's interest in prosecuting accused sexual offenders. See Michigan v. Lucas, 500 U.S. 145, 149-50, 111 S.Ct. 1743, 114 L.Ed.2d 205 (1991) (<HOLDING>); United States v. Knights, 534 U.S. 112, 121,
Holding statements: (A) holding that the trial court properly refused to permit the defendant to question the nineyearold victim as to whether he had been sexually abused in the past because indianas rape shield statute shields the victim of a sex crime from a general inquiry into the history of past sexual conduct (B) recognizing michigans rape shield law furthers the legitimate state interests of protecting a sexual assault victim from surprise harassment and unnecessary invasions of privacy (C) holding that a prosecutors questions eliciting testimony from a victim as to issue of virginity prior to the assault did not violate colorados rape shield statute because that statute does not specifically prohibit a victim from testifying as to a lack of prior sexual activity id at 1020 (D) holding that application of the rape shield law to a case in which the underlying events occurred prior to the enactment of the rape shield law was not a violation of the constitutional prohibition against ex post facto laws (E) holding that a public indecency statute furthers a substantial government interest in protecting order and morality

Answer: holding that the trial court properly refused to permit the defendant to question the nineyearold victim as to whether he had been sexually abused in the past because indianas rape shield statute shields the victim of a sex crime from a general inquiry into the history of past sexual conduct

Question: Note-holders' claims. 3. Contract Terms An indenture trustee has a fiduciary duty to the noteholders and is required to act with the same care as if it owned the investment. See, e.g., Flight Transp. Corp., 874 F.2d at 578 (citing Trust Indenture Act of 1939, 15 U.S.C. 77aaa-ooo(c)). The Indenture in this case incorporates this standard by mandating that WTC's services be performed with "the same degree of care and skill in their exercise as a prudent Person would exercise or use under the circumstances in the conduct of his own affairs." (See Indenture at 7.1(a).) If the indenture trustee fulfills its duties, it is entitled to reimbursement of its expenses, including attorneys' fees, in accordance with the terms of the indenture. See, e.g., Flight Transp. Corp., 874 F.2d at 583 (<HOLDING>); In re W.T. Grant Co., 119 B.R. 898, 900
Holding statements: (A) holding that the indenture trustee has a separate contractual claim for its fees and expenses (B) holding that the bankruptcy court abused its discretion in awarding opposing counsels attorneys fees and expenses as sanctions without affording the sanctioned party the right to examine question or provide argument against the claimed fees and expenses (C) holding that a trustee in a proceeding under chapter x of the bankruptcy act did not have standing to assert on behalf of the holders of debentures issued by the bankrupt in reorganization various negligence claims against an indenture trustee (D) holding parties agreement provided clear contractual justification for the award of costs and expenses including attorneys fees to the prevailing party (E) holding that the relevant indenture agreement allowed the trustee to bring tort and fraud claims on behalf of the bondholders

Answer:
holding that the bankruptcy court abused its discretion in awarding opposing counsels attorneys fees and expenses as sanctions without affording the sanctioned party the right to examine question or provide argument against the claimed fees and expenses