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: 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)

PROBLEM: matter, Moton requested that the trial court poll the jury, and the court agreed to do so. The first four jurors questioned all indicated that they freely and voluntarily agreed with the guilty verdict. The court ing that evidence showed that trial court’s refusal to afford defendant first offender treatment was based on deliberate consideration of the case and sentencing options and, therefore, was not an abuse of discretion); Graydon, 313 Ga. App. at 581 (same). 15 Geiger v. State, 295 Ga. 648, 651 (3) (763 SE2d 453) (2014). 16 Graham v. State, 107 Ga. App. 332, 333 (1) (130 SE2d 166) (1963); see generally Boatwright v. State, 91 Ga. 13, 13 (16 SE 101) (1892). 17 Geiger, 295 Ga. at 651 (3) (punctuation omitted). 18 See Columbus v. State, 270 Ga. 658, 664-65 (4) (513 SE2d 498) (1999) (<HOLDING>). 19 Benefield v. State, 278 Ga. 464, 466 (602 
 Holding statements: (A) holding that trial court did not abuse its discretion in denying defendants motion for a continuance when record showed that contrary to defendants contention state did not fail to comply with discovery duties and that defendant failed to show that denial resulted in harm to his case (B) holding that district court did not abuse its discretion in denying a motion to strike when movant failed to show prejudice (C) holding denial of continuance to be an abuse of discretion (D) holding that the district court did not err by concluding that the bankruptcy court did not abuse its discretion in denying motion for continuance motion to withdraw and motion for reconsideration and rehearing (E) holding that trial court did not abuse its discretion by denying motion for continuance when not in proper affidavit form

SOLUTION: (A)

PROBLEM: In its February 14, 2005, ruling on this issue, based on review of the responses to the juror questionnaires and consideration of the parties’ arguments, the court concluded that Johnson had not yet been able to meet the high threshold of proof required to show that this was one of the rare and extreme cases in which the court could presume inherent prejudice based on pretrial publicity at the first tier of the analysis of a motion for a change of venue pursuant to Rule 21(a). See, e.g., United States v. Nelson, 347 F.3d 701, 707-08 (8th Cir.2003) (stating this two-tiered analysis for appellate review), cert. denied, — U.S. -, 125 S.Ct. 486, 160 L.Ed.2d 355 (2004). In that ruling, the court concluded, further, tha 1662124, *1 (Mass.Ct.App. Dec. 28, 2001) (unpublished table decision) (<HOLDING>). Thus, the court finds that Johnson waived 
 Holding statements: (A) holding that a change of venue has no affect on the applicable state law and that change of venue is but a change of courtrooms (B) holding that the issue of change of venue was waived where the defendants motion for a change of venue was denied without prejudice to its renewal during jury selection but the motion was not renewed during empanelment of the jury (C) holding that where a defendant if given the opportunity to renew a motion for a change of venue immediately prior to trial but fails to do so the right to challenge venue is waived (D) holding in a capital case that the defendant waived his argument that the trial court erred when it denied his motion for a change of venue where the trial court took the motion under advisement but the defendant failed to seek a ruling on the motion and failed to renew the motion after the jurors had been qualified (E) holding that the defendant must renew a motion for a change of venue after voir dire to preserve the issue for appeal

SOLUTION:
(B)