In this task, you will be shown a sentence, and you should determine whether it is overruling or non-overruling. In law, an overruling sentence is a statement that nullifies a previous case decision as a precedent by a constitutionally valid statute or a decision by the same or higher ranking court which establishes a different rule on the point of law involved. Classify your answers into overruling or non-overruling

Q: to the extent that gregg, places the initial burden upon the state to prove that a warrantless search or seizure took place, it is overruled.

A: overruling
****
Q: petitioner argues that the tribunal erred by affirming the department's denial of a pre for the property for the 2010 through 2013 tax years.

A: non-overruling
****
Q: shook and similar cases should not be followed to the extent they require imputing income from retirement and ira accounts in every case.

A:
overruling
****