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: the only issues to be determined by the reviewing court were whether the Commission acted within the scope of its authority and whether the order complained of is reasonable and not arbitrarily made. See, In re Proposed Amend. to Title 291, 264 Neb. 298, 646 N.W.2d 650 (2002); In re Application of E. Neb. Non-stock Trucking Coop, 243 Neb. 662, 501 N.W.2d 712 (1993). The district court should have addressed those issues in this case. We do so here. The fact that 75-110 gives the Commission authority to adopt and promulgate rules and regulations which it "deems necessary to regulate persons within the commission's jurisdiction" does not require the Commission to exercise such authority in any given instance. See In re Application No. C-1889, 264 Neb. 167, 647 N.W.2d 45 (2002) (<HOLDING>). Under 84-907.08, the Commission could
Holding statements: (A) holding some competitive rules clearly related to ratemaking power and thus within commissions constitutional authority to promulgate (B) recognizing the inherent common law authority of courts to promulgate rules of practice and procedure (C) holding statutory authority of commission to promulgate rules to interpret law does not impose affirmative rulemaking requirement (D) 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 (E) recognizing that commission is not bound by statutory or common law rules of evidence
Example Output: holding some competitive rules clearly related to ratemaking power and thus within commissions constitutional authority to promulgate

Example Input: by this Court. The documents presented to the Court are not forms as prescribed by the Secretary of which the Debtors have verified under penalty of perjury. Instead, the Debtors submitted affidavits of Charles D. Tobias and documents entitled "Actual and Constructive Notice of Declaration." In filing bankruptcy, the Debtors have sought this Court's protection from creditors, including the Internal Revenue Service. However, the Debtors have continued to ig nore this Court's orders and the Internal Revenue laws in failing to file tax returns. The Court finds that the Debtors' disregard of this Court's orders as well as their duty to file tax returns is evidence that the Debtors lacked good faith in filing this bankruptcy case. Matter of Crayton, 169 B.R. 243, 245 (Bankr.S.D.Ga.1994) (<HOLDING>). Section 1307(c) of Title 11 provides that
Holding statements: (A) holding that failure to file correct tax returns constitutes bad faith and makes it difficult for the court to confirm a plan (B) holding that a debtors right to strip off a wholly unsecured lien is conditioned on the debtors obtaining confirmation of and performing under a chapter 13 plan that meets all of the statutory requirements rather than on a debtors discharge (C) holding that order denying confirmation of plan became final when upon being notified that the debtors did not intend to seek confirmation of an alternate plan the court dismissed their case (D) holding that debtors failure to pay postconfirmation taxes pursuant to terms of court order constituted cause for dismissal as a lack of good faith (E) holding on an objection to confirmation of plan that the debtors failure to file tax returns before filing the chapter 13 plan and debtors failure for six months to comply with federal law constituted a lack of good faith sufficient to warrant dismissal of the case
Example Output: holding that failure to file correct tax returns constitutes bad faith and makes it difficult for the court to confirm a plan

Example Input: quotation from Rash, 31 F.3d at 329, omitted). Thus, the Eighth Circuit agrees with our conclusion that retail value is the proper measure. A few days after Trimble was decided, the First Circuit followed suit, in Winthrop Old Farm Nurseries v. New Bedford Inst. for Sav. (In re Winthrop Old Farm Nurseries), 50 F.3d 72 (1st Cir.1995). Like the Eighth Circuit, the Winthrop court gave meaning to the second sentence of 11 U.S.C. 506(a): ... A number of courts ..., including four Circuit Courts, have adhered to this clear expression of congressional .intent and declined to value collateral that a debt- or proposes to retain based on a hypothetical foreclosure sale. These courts reason that because the reorganizing debtor proposes to retain and use the collateral, 4-86 (9th Cir.1992) (<HOLDING>), ... vacated on other grounds, - U.S. -, 113
Holding statements: (A) holding that notwithstanding a debtors inability to obtain a chapter 13 discharge a debtor is nonetheless eligible to file a chapter 13 case (B) holding that second sentence of 506a precludes deduction of hypothetical costs of sale in valuing chapter 13 debtors real property to be retained by debt or (C) holding that 506a does not require or permit a reduction in the creditors secured claim to account for purely hypothetical costs of sale of chapter 13 debtors residence (D) holding that for chapter 12 plan confirmation purposes hypothetical costs should not be deducted from fair market value in valuing collateral to be retained by debtor (E) holding that for chapter 12 plan confirmation purposes hypothetical costs should not be deducted from fair market value in valuing collateral to be retained by debt or
Example Output:
holding that notwithstanding a debtors inability to obtain a chapter 13 discharge a debtor is nonetheless eligible to file a chapter 13 case