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: misconduct "that has affected the grand jury's charging decision and is brought to the attention of the trial court before the commencement of trial"). The defendant suggests that Benjamin should not be applied retroactively to bar her claim. See Chevron Oil Co. v. Huson, 404 U.S. 97, 106-07, 92 S.Ct. 349, 355, 30 L.Ed.2d 296 (1971) (setting forth a three-part test for determining whether a judicial decision should be applied retroactively). We sympathize with the defendant's belief that retroactive application of Benjamin to preclude any appeal would "pro duce substantial inequitable results." Id. at 107, 92 S.Ct. at 355 (quoting Cipriano v. City of Houma, 395 U.S. 701, 706, 89 S.Ct. 1897, 1900, 23 L.Ed.2d 647 (1968)); cf. Gibson v. United States, 781 F.2d 1334, 1339-40 (9th Cir.1986) (<HOLDING>), cert. denied, _ U.S. _, 107 S.Ct. 928, 93
Holding statements: (A) holding that a shortened statute of limitations should not be applied retroactively as to bar otherwise valid civil claims (B) holding that annulment of the automatic stay can be retroactively applied to validate proceedings that otherwise would be void (C) holding amendment to statute of limitations was a procedural amendment to be applied retroactively in a medical malpractice case (D) holding statute that extended statute of limitations for certain criminal sexual conduct could not be applied retroactively to a prosecution commenced after the limitations statute in effect at the time of the alleged offense had expired (E) holding generally that new rules of law should not be applied retroactively in habeas corpus cases

Answer: holding that annulment of the automatic stay can be retroactively applied to validate proceedings that otherwise would be void

Question: in cases decided under the Bankruptcy Code. See, e.g., In re Meyers, 616 F.3d 626, 628 (7th Cir. 2010) (characterizing the Segal standard as a "background rule under the old Bankruptcy Act, to which courts still refer in the era of the Bankruptcy Code"); Andrews, 80 F.3d at 910-11 (applying the Segal standard to determine whether post-petition payments under a pre-petition non-compete agreement were property of the debtor's estate); Ryerson, 739 F.2d at 1423 (concluding the Bankruptcy Code "follows Segal insofar as it includes after-acquired property 'sufficiently rooted in the prebankruptcy past' but eliminates the requirement that it not be entangled with the debtor's ability to make a fresh start"). But see Burgess v. Sikes (In re Burgess), 438 F.3d 493, 498 (5th Cir.2006) (en banc) (<HOLDING>). 13 . Although the parties frame the issue as
Holding statements: (A) holding that the eleventh amendment does not bar a bankruptcy court from issuing a money judgment against a state under the bankruptcy code (B) holding that bankruptcy court is without jurisdiction to control disposition of chapter 13 debtors property that is not property of the bankruptcy estate unless the property is related to the bankruptcy proceedings of the code (C) holding that the question of whether an interest is a claim for bankruptcy purposes is to be resolved by reference to the text history and purpose of the bankruptcy code (D) holding although congress has specifically approved of segals result segals sufficiently rooted test did not survive the enactment of the bankruptcy code footnote omitted (E) holding that the bankruptcy code endows the bankruptcy trustee with the exclusive right to sue on behalf of the estate

Answer:
holding that the eleventh amendment does not bar a bankruptcy court from issuing a money judgment against a state under the bankruptcy code