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. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

Ex Input:
235, 239 (Fed.Cir.1988). On appeal, Mr. Baney does not challenge the Board’s determination that collateral estoppel bars his leave-related claims. We agree with the Board that Mr. Baney’s claims are barred by collateral estoppel because they challenge the same issues that Mr. Baney actually litigated and that were necessary to the decisions in previous proceedings. See, e.g., Baney v. Dep’t of Justice, 409 Fed.Appx. 319 (Fed.Cir.2010) (finding no USERRA violation for charging Mr. Baney with eleven and a half hours of AWOL in November 2008); Baney v. Dep’t of Justice, 263 Fed.Appx. 892 (Fed.Cir.2008) (finding no USERRA violation for charging Mr. Baney with 23 days of leave while on active military duty for 30 days); see also Baney v. Dep’t of Justice, 327 Fed.Appx. 895 (Fed.Cir.2009) (<HOLDING>). Accordingly, we affirm the Board’s decision 
 Holding statements: (A) holding that because relitigation of issue was barred by collateral estoppel res judicata determination of finality of judgment dismissed for lack of standing was not relevant (B) holding that collateral attacks on bankruptcy courts jurisdiction are barred by res judicata (C) holding that the plaintiffs claims were barred by res judicata when the federal courts judgment was finalized by denial of his petition for certiorari (D) holding that mr baneys challenge to being charged with 208 hours of annual leave while on active military duty for 30 days was barred by the res judicata effects of our 2008 decision (E) holding that a trustees claim was barred by res judicata and stating that the trustee could have asked the bankruptcy court to reserve his fraud claims for later adjudication which would have avoided his claims being barred

Ex Output:
(D)


Ex Input:
the Society over in Russia when the company began to sell its SMIRNOV vodka there. A pending litigation in a foreign country between essentially the same parties, even one that concerned a slightly different topic, has been found to create a objectively reasonably apprehension of suit. See Ethicon, Inc. v. American Cyanamid Co., 369 F.Supp. 934, 936-37 (D.N.J.1973). Therefore, even though it appears as if the defendants have never directly threatened the plaintiffs with legal action in the United States, the court concludes that the plaintiffs have introduced sufficient evidence to support their claim that they reasonably feared a lawsuit if they attempted to enter the U.S. market. Cf. Simmonds Aerocessories, Ltd. v. Elastic Stop Nut Corp. of America, 257 F.2d 485, 490 (3d Cir.1958) (<HOLDING>). Nevertheless, because the court finds that 
 Holding statements: (A) holding that the declaratory judgment act is a procedural device (B) recognizing that the declaratory judgment act is procedural in nature and not an extension of federal court jurisdiction (C) holding that where the question to be resolved in the declaratory judgment action will be decided in a pending action it is inappropriate to grant a declaratory judgment (D) holding that letter stating that the defendant was fully prepared to take all necessary legal action in order to protect defendants work was sufficient to show an actual threat of litigation and created a case or controversy for the purposes of the declaratory judgment act (E) recognizing that it is not essential for there to be a direct threat of litigation in order to invoke the declaratory judgment act

Ex Output:
(E)


Ex Input:
abstract, underlies the determination of items such as the amount, timing, and characterization of items of income, credit, gain, loss, deduction. Appellant's Br. 43-45. The government, however, fails to explain why partner identity would be necessary to determine those items on the facts of this particular case. As explained above, whether a particular item qualifies as a partnership item turns on the specific facts of the case. The government's abstract argument, therefore, is insufficient. 8 . The IRS did cite I.R.C. § 465 in the FPAAs and assert that the transactions did not increase the partners’ amounts at risk. While the Court of Federal Claims placed substantive significance on the citation to I.R. 195716, at *---, 1990 Tax Ct. Memo LEXIS 695, at *47-49 (Tax Ct. Dec. 10, 1990) (<HOLDING>); and Weiner v. United States, 389 F.3d 152, 
 Holding statements: (A) holding that spouse could not claim exemption in property that was only property of other spouses estate (B) holding that the debtor could retain exempt property because it was not property of the estate (C) holding that plaintiffs may have a property interest in real property (D) holding that overvaluation penalty did not apply where the taxpayers conceded other grounds of adjustment in the notice of deficiency including that they lacked a profit objective that the property at issue was not qualifying property and that the property was not placed in service (E) holding that the penalty was inapplicable when the deficiency was not due to overstated basis but to a failure to place property into service

Ex Output:

(D)