instruction:
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.
question:
performance is a matter that lies within the sound discretion of the trial court. Jordan v. Boisvert, 632 So.2d 254, 256 (Fla. 1st DCA 1994). While forfeitures are not favored, a forfeiture will be enforced where it is clear that the parties intended such a result. Nelson v. Hansard, 143 Fla. 898, 197 So. 513, 514 (1940). However, due to this harsh result, a court of equity will "always mitigate forfeitures when it can be done without doing violence to the contract of the parties." Rader v. Prather, 100 Fla. 591, 130 So. 15, 16-17 (1930) (citing McCaskill v. Union Naval Stores Co., 59 Fla. 571, 52 So. 961, 962 (1910)). A court of equity, though, will not grant relief from a situation traceable to a party's own neglect, gross negligence, or willful and persistent vio 37, 538 (Fla.1953) (<HOLDING>). Here, the parties intended that a forfeiture
Holding statements: (A) holding that the equities involved did not lead to an unconscionable result where purchaser planned to use the land for a particular purpose and brought lumber to the site after he defaulted on the agreement (B) holding that a cause of action for damages to property resulting from a permanent nuisance accrues to the owner of the land at the time the injury begins to affect the land and mere transfer of the land by deed does not transfer the claim for damages (C) holding that a later concession to strike an unconscionable term does not change the fact that the arbitration agreement as written is unconscionable and contrary to public policy (D) holding where exempt organization was in possession of real property under land contract obligating organization to pay the purchase price and use land for exempt purpose the association was the owner of the land within the meaning of the statute (E) holding that land sales contracts were not securities because they involved no investment in an enterprise even if land was bought on expectation that development of the area would increase the value of the land
answer:
holding that a cause of action for damages to property resulting from a permanent nuisance accrues to the owner of the land at the time the injury begins to affect the land and mere transfer of the land by deed does not transfer the claim for damages

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challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant's award"). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not "allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff
Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim
answer:
holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim

question:
2001 V. FAME JEANS, INC., 2006 WL 337552, 77 U.S.P.Q.2d 1861, 1862 (T.T.A.B.2006). 2 . Opposition No. 91163436. 3 . See, e.g., WamerVision Entertainment, Inc. v. Empire of Carolina, Inc., 101 F.3d 259, 261 (2d Cir.1996) (intent-to-use applicant could assert its constructive use date to defend an infringement action); Mitchell Cosmetics SARL v. Pramil S.R.L. (Esphanna), No. 04-1557, 2005 WL 3273371, 2005 U.S. Dist. LEXIS 18915 (D.D.C. Aug. 29, 2005) (Lamberth, J.) (affirming priority determination by TTAB that relied on constructive use); Lucent Info. Mgmt., Inc. v. Lucent Techs., Inc., 986 F.Supp. 253, 258 (D.Del.1997) (defendant could rely on its intent-to-use application date for priority in defending an action). Cf. SCM Corp. v. Langis Foods, Ltd., 539 F.2d 196, (D.C.Cir.1976) (<HOLDING>); Talk To Me Products, Inc. v. Larami Corp.,
Holding statements: (A) holding that where law not facts changed between filing and conversion law in effect on date of filing controls (B) holding the correct date to use when determining the controlling statute is date upon which the claim arose (C) recognizing section 44d applicants constructive use date based on foreign filing (D) holding correct date to use when determining controlling statute is date upon which claim arose (E) recognizing theory of constructive possession
answer:
holding that where law not facts changed between filing and conversion law in effect on date of filing controls