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.

[Q]: See Lorber 675 F.2d at 1067. The court noted that the classification of the surcharge as a non-tax fee was “a close question,” but concluded that because the surcharge was triggered by “voluntary” choice, the surcharge was possessed more of the character of a service fee than that of a tax. See id. The Lorber court also held that extending priority status to the surcharge was contrary to the trend of then-recent amendments to § 64 of the old Bankruptcy Act, which tended toward the erosion of the preferred status of taxes. See id., 675 F.2d at 1067-68. The court explained that, following the grant by Congress of priority status to claims for taxes, the federal government and its state and local counterparts began to increase the types and levels of taxation. See id. (citing S. REP. NO. (<HOLDING>). Even courts in the Ninth Circuit, purporting 
 Holding statements: (A) holding that reimbursement claims were excise taxes under lorber (B) holding that ohios reimbursement claims met the lorber criteria but were not excise taxes because they were not universally applicable to similarly situated entities and in addition disadvantaged private creditors with like claims (C) holding west virginias reimbursement claims were excise taxes under lorber suburban ii and the chateaugay district court decision (D) holding reimbursement claims were excise taxes under the lorber test without addressing the bankruptcy codes central policy of equal distribution (E) holding that michigan reimbursement claims were excise taxes under both lorber and suburban ii
[A]: (E)


[Q]: March 23, 2005, the court held a hearing and, by order bearing the same date, denied the motion, based on the Board’s untimeliness. Discussion Appellant, asserting the interests of the Director and the Animal Services Division, the latter a party to the administrative proceeding and a part of County government, contends the circuit court abused its discretion in denying appellant’s motion for reconsideration without applying the usual standard of review applicable to decisions of administrative agencies. Appellee has not filed a brief on appeal. The standard for judicial review of administrative decisions is well settled. As summarized by the Court of Appeals in Board of Physician Quality Assurance v. Banks, 354 Md. 59, 729 A.2d 376 (1999). A court’s role i 5, 406, 880 A.2d 1118 (2005) (<HOLDING>); Dep’t of Labor v. Boardley, 164 Md. App. 404, 
 Holding statements: (A) holding that in reviewing a gaming commission decision the court will examine the record to determine if there is any evidence to support the commissions order (B) holding that a reviewing courts task is to determine whether there was substantial evidence before the administrative agency on the record as a whole to support the agencys conclusions (C) holding that a courts role in reviewing an administrative agency decision is limited to determining if there is substantial evidence in the record as a whole to support the agencys findings and conclusions and to determine if the administrative decision is premised upon an erroneous conclusion of law (D) holding that under the substantial evidence standard the reviewing court must decide whether on this record it would have been possible for a reasonable jury to reach the agencys conclusion (E) holding the courts scope of review is  limited to determining whether the commissioner applied the correct legal standards and whether the record as a whole contains substantial evidence to support the commissioners findings of fact 
[A]: (B)


[Q]: provide: (a) Interference with rights (1) Exercise of rights It shall be unlawful for any employer to interfere with, restrain, or deny the exercise of-or the attempt to exercise, any right provided under this subchapter. (2) Discrimination It shall be unlawful for any employer to discharge or in any other manner discriminate against any individual for opposing any practice made unlawful by this sub-chapter. Id. § 2615. B. Whether Sievers was eligible for leave under the FMLA. In its motion for summary judgment, Iowa Mutual alleged Sievers failed to show a genuine issue of material fact regarding whether she was eligible for leave under the FMLA. Although the district court did not base its ruling on this ground, we can address it. See Bensley v. State, 468 N.W.2d 444, 445 (Iowa 1991) (<HOLDING>). One ground of Iowa Mutual’s eligibility 
 Holding statements: (A) holding that appellate court in affirming trial courts decision may rely in part on a ground not presented to trial court (B) holding that an appellate court may affirm a grant of summary judgment on any ground appearing in the record even if the circuit court did not rely on it (C) holding that this court may affirm a grant of summary judgment on any ground appearing in the record regardless of whether the circuit court relied on it (D) holding that appellate court can uphold a trial courts ruling on any ground appearing in the record whether urged in the trial court or not (E) holding that appellate court reviewing trial courts habeas corpus ruling must review record evidence in light most favorable to ruling and uphold ruling absent abuse of discretion
[A]:
(D)