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: 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

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

Question: it was minor and that Zhang only had five years of education. The IJ reasonably found these explanations insufficient. Zhang also testified inconsistently regarding whether he was fired from his job after authorities arrested him in 2010, or simply did not return to work. Zhang argues that this inconsistency was "nonexistent" because there was more than one reason why he did not return to work. Zhang does not explain, however, why he did not state that he was terminated when he was first asked why he did not- return to work. The agency reasonably found that Zhang's failure to mention his termination until prompted by the IJ undermined his credibility, and that his explanation that he "did not listen clearly" was unpersuasive. See Majidi v. Gonzales, 430 F.3d 77, 80-81 (2d Cir.2005) (<HOLDING>). Finally, the agency reasonably found that
Holding statements: (A) holding that the court need not accept as true unwarranted factual inferences (B) holding that district court need not accept the governments recommendation of a minor role reduction (C) holding that a plaintiffs complaint need only establish a plausible entitlement to relief (D) holding that a reasonable factfinder would not be compelled to conclude that the petitioner would more likely than not be subjected to torture if removed to china based solely on the fact that she had illegally departed china without more particularized evidence (E) holding that ij need not accept plausible explanation for inconsistency unless reasonable factfinder would be compelled to do so

Answer: holding that the court need not accept as true unwarranted factual inferences

Question: Fieldstone, may exist such that Countrywide could be indirectly liable for Hilltop and Fieldstone's violation of the CTA and fraudulent misrepresentations. Although the plaintiffs do not allege an agency relationship between Countrywide and the other defendants in their complaint, it is not necessary for a pleading to allege an agency relationship in order to survive a Rule 12(b)(6) motion. "[A]s a matter of law, allegations of agency, vicarious liability, and/or respondeat superior are not required. A person legally responsible for an act may be alleged to have committed it without going into the theories which support that ultimate fact." Greenberg v. Sala, 822 F.2d 882, 886 (9th.Cir.1987); see also Fed. Sav. and Loan Ins. Corp. v. Shearson-Am., 658 F.Supp. 1331, 1343 (D.P.R.1987) (<HOLDING>). IV. Ameriquest's motion to dismiss
Holding statements: (A) holding that a party can be held liable for securities fraud on an agency or a respondeat superior theory (B) holding inter alia that a municipality cannot be held liable under section 1983 on a respondeat superior theory (C) holding that a municipality cannot be liable on a respondeat superior theory (D) holding that liability may not be predicated upon a theory of respondeat superior because a supervisor can be liable only for his own acts or omissions (E) holding that municipality may not be held liable under 1983 upon theory of respondeat superior

Answer:
holding inter alia that a municipality cannot be held liable under section 1983 on a respondeat superior theory