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: up to $2,000, which would have set aside, in a literal sense, a discrete "amount . . . necessarily consumed for the support of' the taxpayer and his or her family. Opinion of the Justices, 82 N.H. at 572. This description, made in reference to an income tax exemption, is not applicable to the question of whether an income tax assessed on gross rather than net income is unfair, unreasonable, or disproportionate. Certainly nothing in that opinion suggested that such an exemption was necessary in order to render that tax constitutional. Where we have found that a tax was unfair, unreasonable, or disproportionate, the constitutional deficiency has been of a much different character than the one the petitioners allege here. See Claremont School Dist. v. Governor, 142 N.H. 462, 470-71 (1997) (<HOLDING>); Opinion of the Justices, 132 N.H. 777, 783-84
Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge

Answer: holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety

Question: P.2d 171, 174-75 (1997) (providing that a party seeking to change custody must establish that circumstances have substantially changed since the most recent custodial order, and that any events that took place before the prior proceedings cannot be used to show changed circumstances). Although we will not substantively review the decree's child custody arrangement because of mootness, we note, in passing, that a district court, faced with evidence that one parent is attempting to disrupt the other parent's 8 (1993); see also NRS 125.480(1) (providing that the sole consideration in awarding custody of a child is the best interest of the child). 11 84 Nev. 710, 447 P.2d 664 (1968). 12 Id. at 711, 447 P.2d at 665. 13 Cf. Hopper v. Hopper, 113 Nev. 1138, 1143, 946 P.2d 171, 174-75 (1997) (<HOLDING>). 14 Most v. Most, 477 A.2d 250, 263 (Me. 1984)
Holding statements: (A) recognizing that conduct that preceded the prior custody determination cannot be admitted to show a change in circumstances (B) holding the teenage childrens preference to live in fathers home was sufficient evidence to support a change in physical custody in a modification of a split physical custody arrangement even though the party seeking the change failed to demonstrate a change in circumstances (C) holding that a showing of a change in circumstances that is or is likely to be beneficial to the child may also warrant a change in custody (D) holding that a subsequent petition may be filed upon a showing of a change in circumstances (E) holding court cannot change custody without showing that change is in best interests of child

Answer: holding the teenage childrens preference to live in fathers home was sufficient evidence to support a change in physical custody in a modification of a split physical custody arrangement even though the party seeking the change failed to demonstrate a change in circumstances

Question: this Court has recognized and applied the law of war as including that part of the law of nations which prescribes, for the conduct of war, the status, rights and duties of enemy nations as well as of enemy individuals."). In 1996, Congress enacted the War Crimes Act, which defined "war crime" in reference to the Geneva Conventions as well as other international agreements. See 18 U.S.C. 2441(c). The War Crimes Act provides severe penalties for commission of war crimes, including the death penalty. See 2441(a). Based on the Geneva Conventions and their incorporation into the War Crimes Act of 1996, the Court holds that there is a customary international law norm against attacks against civilians as war crimes. See In re Agent Orange, at 112-13. See also Kadic, 70 F.3d at 242-43 (<HOLDING>); Sarei, 221 F.Supp.2d at 1139-40 ("Courts have
Holding statements: (A) recognizing attempt and conspiracy as inchoate crimes (B) holding intoxication is only a defense to specific intent crimes and not general intent crimes (C) recognizing that dui manslaughter and vehicular homicide are two separate crimes neither being a lesser included offense of the other but holding that a single death cannot support convictions for both crimes (D) recognizing an atca claim for war crimes (E) holding that under the crimes code conspiracy and the completed substantive offense are separate crimes

Answer:
recognizing attempt and conspiracy as inchoate crimes