TASK DEFINITION: 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.
PROBLEM: party to file a protest with the contracting agency or to file an action in a district court of the United States or the United States Claims Court.” Venue is proper pursuant to 28 U.S.C. § 1391(e). STANDING The plaintiffs legal standing to appeal the GAO’s decision lies in the Administrative Procedure Act, 5 U.S.C. § 701, et seq.. Section 702 provides that “[a] person suffering legal wrong because of agency action, or adversely affected or aggrieved by agency action within the meaning of a relevant statute, is entitled to judicial review” thereof. The court finds that the plaintiff, as an unsuccessful bidder, has standing to challenge the agency’s decision to award the contract to a third party. See Choctaw Mfg. Co., Inc. v. United States, 761 F.2d 609, 615-16 (11th Cir.1985) (<HOLDING>). FINDINGS OF FACT The majority of facts are 
 Holding statements: (A) holding that the losing bidder has standing to challenge the award of a government procurement contract (B) holding that if the government is obligated to rebid the contract and the unsuccessful bidder could compete for the contract once again and therefore has an economic interest and standing to challenge the award (C) holding that without a valid reason for cancelling the procurement  the government violated its duty to conduct a fair procurement (D) holding that the definition of procurement under the tucker act is broader than the definition of procurement contract in the fgcaa such that an agency can engage in a procurement process for the purposes of the tucker act even though it is using a cooperative agreement instead of a procurement contract to memorialize the parties agreement (E) holding that city had implied contract with bidder to treat bidder fairly

SOLUTION: (A)

PROBLEM: the interests of the group of claimants as .a whole necessitates the setting of deadlines to dislodge claims stalled in the claims resolution process. Finally, the Court notes that this conclusion is completely consistent with prior decisions of this Court. Indeed, the Court has, on several occasions, upheld Trust deadlines. See Almalich v. Dalkon Shield Claimant’s Trust, Docket No. 19103 (July 29,1994) (deadline regarding submission of claims material within day-to-day operations); Gunnell, Docket No. 19331 (ADR deadlines within day-to-day operations). Moreover, the Court has affirmed the Trust’s disallowance authority. See e.g., Almalich, Docket No. 19103 (affirming disallowance of claims for failure to submit final claim materials by the stated deadline); Mantush, Docket No. 18298 (<HOLDING>); Besag, Docket No. 19492 (affirming Trust 
 Holding statements: (A) holding that the beneficiary of a trust was not the real party in interest regarding rights owned by the trust (B) holding that statutory grounds for recusal can be waived both by failing to object and by failing to assert error on appeal (C) recognizing where naked trust created the division of naked legal title and equitable title which may be united at option of cestui que trust (D) recognizing trust authority to disallow claims for failing to select an option by july 1 1991 deadline (E) holding that a third party who receives trust property on inquiry notice that a trustee has misappropriated trust funds is also liable for breach of trust

SOLUTION: (D)

PROBLEM: Over Plaintiffs’ Refund Claim. The June 4, 2009 Second Amended Complaint also could be construed as alleging a claim for tax refund, because Plaintiffs request the return of taxes that they allegedly paid. Sec. Am. Compl. at 1-2. The court, however, does not have jurisdiction over this claim, because Plaintiffs have failed to pay the taxes owed in full. 26 U.S.C. § 6511(a). Plaintiffs insist that they fully paid the taxes in intiffs’ Takings Claim. Although Plaintiffs also argue the court has jurisdiction “as described in 28 U.S.C. § 1491, for a claim for just compensation for the taking of property [ ] by the government,” as a matter of law, tax collection is not a cognizable taking under the Fifth Amendment. U.S. Shoe Corp. v. United States, 296 F.3d 1378, 1383 (Fed.Cir.2002) (<HOLDING>). As the United States Court of Federal Claims 
 Holding statements: (A) holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable (B) holding that taxes are not private property that can be physically taken by the government (C) holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction (D) holding that when federal government acquires property through condemnation it must account for state and local property taxes interest and penalties (E) holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him

SOLUTION:
(B)