With no explanation, chose the best option from "A", "B", "C" or "D". are not dispositive); In re Sampson, 997 F.2d 717, 722 (10th Cir.1993) (concluding that the label attached to an obligation does not control); Adams v. Zentz, 963 F.2d 197, 199 (8th Cir.1992) (determining that state law or the divorce decree characterization of the debt is not binding on bankruptcy courts); In re Gianakas, 917 F.2d 759, 762 (3d Cir.1990) (ruling that bankruptcy courts must look beyond the label attached to settlement agreements to find the debt's true nature); In re Seibert, 914 F.2d 102, 106 (7th Cir.1990) (ruling that state law does not control the issue of whether an obligation constitutes alimony, maintenance, or support); In re Long, 794 F.2d 928, 930 (4th Cir.1986) (determining that labels are not controlling); Stout v. Prussel, 691 F.2d 859, 861 (9th Cir.1982)

A: holding that reporting requirements that are afforded immunity under  419 are not predicated on actual or conclusive evidence of abuse or maltreatment
B: holding that when a plaintiff files suit alleging that multiple tortfeasors are responsible for the plaintiffs injury any settlements are to be credited against the amount for which the liable parties as a whole are found responsible but for which only the nonsettling defendant remains in court
C: holding that plain meaning of legislation should be conclusive
D: holding that the descriptions which parties give obligations in settlements or decrees are not conclusive
D.