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:
defendant's conversion by wrongful act inconsistent with the property rights of the plaintiff; and (3) damages." In re Emery, 317 F.3d 1064, 1069 (9th Cir.2003) (citing Burlesci v. Petersen, 68 Cal.App.4th 1062, 1065, 80 Cal.Rptr.2d 704 (1998)). One partner can be liable to another for conversion of partnership property. Oakdale Vill. Grp. v. Fong, 43 Cal.App.4th 539, 546, 50 Cal.Rptr.2d 810 (1996), as modified on denial of reh'g, (Apr. 10, 1996). Further, intangible property such as corporate shares and bonds may be the proper subject of a conversion claim. See Am. Bankers Mortgage Corp. v. Fed. Home Loan Mortgage Corp., 75 F.3d 1401, 1411 (9th Cir.1996) (collecting California cases); see also Fremont Indem. Co. v. Fremont Gen. Corp., 148 Cal.App.4th 97, 125, 55 Cal.Rptr.3d 621 (2007) (<HOLDING>). However, more abstract intangible property,
Holding statements: (A) holding that a calculation of the amount of loss is a factual finding (B) holding that proof of loss is not evidence of extent of loss and insured is not precluded from showing his damages were greater than shown in proof of loss (C) holding that it is not (D) holding insufficiently definite bonus agreement that did not establish amount or method for determining amount of payment (E) holding that a businesss net operating loss is the proper subject of conversion because it is a definite recordable amount
answer:
holding that a calculation of the amount of loss is a factual finding

question:
(Calero-Toledo v. Pearson Yacht Leasing Co. (1974), 416 U.S. 663, 40 L. Ed. 2d 452, 94 S. Ct. 2080.) Although Calero-Toledo did not involve the double jeopardy clause of the fifth amendment, the Court in that case emphasized that a forfeiture proceeding is brought against the instrumentality of a crime, rather than against the offender himself. The Calero-Toledo Court noted that the object of the forfeiture is " 'primarily considered as the offender ***. [T]he practice has been, and so this Court understand^] the law to be, that the proceeding in rem stands independent of, and wholly unaffected by any criminal proceeding in personam.' " (Calero-Toledo, 416 U.S. at 684, 40 L. Ed. 2d at 468, 94 S. Ct. at 2092, quoting The Palmyra (1827), 25 U.S. (12 Wheat.) 1, 14-16, 6 L. Ed. 531, 535-36 (<HOLDING>).) The Calero-Toledo Court also noted,
Holding statements: (A) holding claim that prior conviction was not serious felony under californias sentencing law not cognizable in federal habeas proceeding (B) holding that a judgment set forth in a separate document is not a prerequisite to appellate jurisdiction where the parties assumed that there was a final judgment (C) holding that a conviction for piracy was not a prerequisite to a proceeding to forfeit a ship allegedly engaged in piratical aggression (D) holding that a workers compensation proceeding is a legal proceeding (E) holding jeopardy had not attached because the district court was without power to enter a judgment of conviction in a pretrial proceeding
answer:
holding claim that prior conviction was not serious felony under californias sentencing law not cognizable in federal habeas proceeding

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to refrain from speaking "applies ... equally to statements of fact the speaker would rather avoid," Hurley v. Irish-Am. Gay, Lesbian & Bisexual Grp. of Boston, 515 U.S. 557, 573, 115 S.Ct. 2338, 132 L.Ed.2d 487 (1995). The compelled speech at issue here raises particularly troubling First Amendment concerns. At bottom, the disclaimer portrays abortion as one among a menu of morally equivalent choices. While that may be the City's view, it is not the Center's. The message conveyed is antithetical to the very moral, religious, and ideological reasons the Center exists. Its avowed mission is to "provid[e] alternatives to abortion." J.A. 360. Its "pro-life Christian beliefs permeate all that the Center does." J.A. 354. Its staff and volunteers are trained "in encoura 75 L.Ed. 1357 (1931) (<HOLDING>). But over time, adjunct First Amendment rights
Holding statements: (A) holding that a state may not exercise a prior restraint on publishing a newspaper (B) holding that unlawful restraint could not even be an included offense (C) holding that prior restraint analysis applies to commercial speech but that the general health claim regulation 21 cfr 10114 was sufficiently welldefined to survive prior restraint analysis (D) recognizing that courts should exercise judicial restraint in a facial challenge (E) holding that a regulation was not a prior restraint because it did not authorize suppression of speech in advance of its expression
answer:
holding that unlawful restraint could not even be an included offense