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.

[Q]: for public use, without just compensation." U.S. Const, amend. V. 16 . Plaintiffs' April 3, 2009 Complaint alleges that Plaintiffs never received a Notice of Deficiency for any of the tax years at issue. Compl. at 2. Plaintiffs, however, attached a copy of a Notice of Deficiency for 1997 and 1998 in their Petition to the Tax Court challenging the deficiency determinations for these years. Gov't Mot. Ex. C. Further, Plaintiffs did not dispute their receipt of a Notice of Deficiency at the November 15, 2002 CDP hearing. Gov't Mot. Exs. E, G, H. Section 2514 of Title 28 of the United States Code requires forfeiture of a tax claim when a party attempts to establish its claim through fraud. 28 U.S.C. 2514; see also Standard Oil v. United States, 98 Ct.Cl. 201, 246, 47 F.Supp. 120 (1942) (<HOLDING>); see also Kamen Soap Products v. United
Holding statements: (A) holding that plaintiffs claim for refund of corporate income taxes was forfeited when plaintiff presented forged corporate minutes to the irs with the knowledge they were forged (B) holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors (C) holding that a corporate officer signing a contract in his corporate capacity is generally not liable for damages under the contract (D) holding that the general corporate laws are incorporated into the corporate charter (E) holding that grand jury testimony of officer and inhouse counsel for corporate defendant was properly admitted as admission against the corporate defendant
[A]: holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors

[Q]: victim's undisputed injuries, this court held that the statute required proof that the bodily injury was a foreseeable, rather than intentional, result of the rights-violating conduct. Woodlee, 136 F.3d at 1405. At no point did this court even consider the possibility that the statute might not require proof of foreseeability at all, i.e., that the statute, imposed strict liability .on a defendant for bodily .injury resulting from his conduct. Because there is no logical distinction between the statutory language at issue in Woodlee and the language of 841(b)(1)(E) that we are now tasked with interpreting, I believe that we are bound by Woodlee to interpret 841(b)(1)(E) as incorporating a proximate cause requirement. See United States v. Ensminger, 174 F.3d 1143, (10th Cir.1999) (<HOLDING>). To conclude otherwise creates an
Holding statements: (A) holding that in the absence of an intervening supreme court decision only the en banc court may overrule a decision by a threejudge panel (B) holding that a panel may not reconsider issues decided earlier in the same case by the en banc court (C) holding that one panel of this court is bound by the precedent of an earlier panel absent en banc reconsideration or a superseding contrary decision of the supreme court (D) holding that only intervening law from the supreme court or this court sitting en banc can overrule a prior panel decision (E) holding that we are bound by prior panel opinions until they are overruled or abrogated by the supreme court or this court sitting en banc
[A]: holding that in the absence of an intervening supreme court decision only the en banc court may overrule a decision by a threejudge panel

[Q]: v. Texas, 311 U.S. 128, 131, 61 S.Ct. 164, 85 L.Ed. 84 (1940). Cf. Whitus v. Georgia, 385 U.S. 545, 552 n. 2, 87 S.Ct. 643, 17 L.Ed.2d 599 (1967). 103 . 380 U.S. at 208-209, 85 S.Ct. at 829, 13 L.Ed.2d 759 (emphasis added) (citations omitted). See also Brown v. Allen, 344 U.S. 443, 73 S.Ct. 397, 97 L.Ed. 469 (1953) where the Supreme Court intimated that rebuttal testimony that the clerk selected names on the basis of "good moral character" and those "qualified to serve as jurors" would be unavailing when a prima facie case was based on a 31 percent disparity between Negro population and the jury box composition in Vance County. 104 . 380 U.S. at 227, 85 S.Ct. 824, 13 L.Ed. 759. 105 . For cases involving the less educated, see United States v. Butera, 420 F.2d 564, 571 (1st Cir. 1970) (<HOLDING>); United States v. DiTommaso, 405 F.2d 385, 388
Holding statements: (A) holding prima facie case met by evidence that 836 of jury pools had high school diplomas while only 432 of population over 25 did and proof that 181 of pool had college degrees as compared with 5 of population (B) holding that although a jury instruction that included the phrase prima facie case and referred to defendants burden of production created a distinct risk of confusing the jury in certain instances it would be appropriate to instruct the jury on the elements of a prima facie case (C) holding plaintiffs ultimate burden of proof can be met by combining proof submitted in its prima facie case with evidence that defendants proffered reasons for its acts were false (D) holding the plaintiff satisfies the burden of a prima facie case by a preponderance of the evidence (E) holding that the mathematical disparity between 197 of africanamericans in the population and 47 of africanamericans on grand jury lists was adequate for a prima facie case under an equal protection analysis
[A]:
holding that although a jury instruction that included the phrase prima facie case and referred to defendants burden of production created a distinct risk of confusing the jury in certain instances it would be appropriate to instruct the jury on the elements of a prima facie case