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.

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

contract claims under general liability policies. See Keystone Filler & Mfg. Co., Inc. v. American Mining Ins. Co., 179 F.Supp.2d 432 (M.D.Pa.2002); Redevelopment Auth. of Cambria County v. Int’l Ins. Co., 454 Pa.Super. 374, 685 A.2d 581 (1996) (en banc); see also Augenblick v. Nationwide Ins. Co., No. 99-3419, 1999 WL 975118 (E.D.Pa. Oct.8, 1999). General liability policies provide the insured coverage for personal injury or property damage resulting from an “occurrence,” and are intended “to protect the insured from liability fo e in Redevelopment Authority — that there is no ‘occurrence’ if the underlying claim is one merely for breach-of-contract — has been followed by numerous state and federal courts sitting in Pennsylvania.”) (citing cases); Augenblick, 1999 WL 975118, at *2, 5 (<HOLDING>). In contrast to those cases, U.S. Specialty’s 
 Holding statements: (A) holding that law will not permit insured to profit from his own breach of contract when insured disregarded his contractual obligation to cooperate with insurer (B) holding party in breach could not maintain suit for breach of contract (C) holding that insureds breach of contract suit against insurer raised a coverage issue which was not settled by insurers payment of only part of what insured was claiming in breach of contract action (D) holding immaterial breach did not constitute breach of contract (E) holding insurer did not have to cover insured for a breach of contract because it was not an accident
holding that law will not permit insured to profit from his own breach of contract when insured disregarded his contractual obligation to cooperate with insurer

the magistrate’s finding — which was adopted by the district court — that “[o]n December 18, 1981, JESUS GUADALUPE OLIVAREZ was the record owner of the property [at 814 East Citrus Street].” 4 . See also Capitol Aggregates, 448 S.W.2d at 836 (noting that where “the claimant would not have the right of possession or title ... there would be nothing to which a claim of homestead could attach”). 5 .See also Cleveland v. Milner, 141 Tex. 120, 170 S.W.2d 472, 475 (1943) ("Possibly the homestead laws, liberally construed, would have prohibited interference by judicial process with Milner's possession of the premises in a contest between him and his creditor.... Milner had merely permissive and partial possession....”) 6 . See Greene v. White, 137 Tex. 361, 153 S.W.2d 575, 579, 586 (1941) (<HOLDING>); Rettig v. Houston West End Realty Co., 254 
 Holding statements: (A) holding even though debtor would have been entitled to iowa homestead exemption but for former spouses iowa code section 59821 lien debtor could not avoid the lien because it attached to the homestead prior to or simultaneously with debtors acquisition of the interest in the homestead (B) holding that homestead exemption was unavailable even though claimants were  living on the land and claiming it as homestead with the permission or acquiescence of the owner for they could have no homestead right or interest in land to which they had no title (C) holding that the general homestead exemption may not be invoked to defeat claims against the holder for taxes and assessments against the homestead property (D) holding that even if divorced wife only owned a beneficial interest and not title interest in the residence constituting her homestead she was nonetheless entitled to claim a homestead exemption from the forced sale of the property (E) holding that a wife could claim a homestead exemption even though she only had a beneficiary interest in the property held in trust

holding even though debtor would have been entitled to iowa homestead exemption but for former spouses iowa code section 59821 lien debtor could not avoid the lien because it attached to the homestead prior to or simultaneously with debtors acquisition of the interest in the homestead

