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: and reimbursement claim based on the plan. Looking to FEHBA’s legislative history, the Court of Appeals for the Eighth Circuit concluded that the purpose of FEHBA was to establish health insurance for federal employees and that insurance carriers “help the government fulfill the basic task of establishing a health benefits program for federal employees.” Id. at 1233. The Jacks court concluded that OPM “has direct and extensive control over these benefit contracts under the FEHBA.” The court determined that even though the plan “allows the carrier the discretion to pursue subrogation,” that “does not foreclose the application of the federal officer removal statute” because “the subrogation provision is necessarily a product of the benefit payment pro F.Supp.2d 848 (W.D.Mo.2011) (<HOLDING>); Van Horn v. Arkansas Blue Cross and Blue 
 Holding statements: (A) holding that health insurer contracted with fehba was not acting under a federal agency within the meaning of the federal officer removal statute (B) holding that the fact that the insurance carrier voluntarily entered into a mutually agreed upon contract with the opm to administer healthcare benefits to federally employed enrollees does not rise to the level of a relationship defined as acting under a federal officer  (C) holding that a health plan insurer contracting with a government agency under a federal benefits program is considered a person acting under a federal officer (D) holding that the special relationship exception does not apply to the relationship between a student and a school (E) holding that plaintiff stated a claim for breach of contract when it alleged the government failed to purchase insurance for plaintiff as agreed by contract

A: (B)
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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)
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Q: in formalized testimonial materials, such as affidavits, depositions, prior testimony, or confessions,” and “statements that were made under circumstances which would lead an objective witness reasonably to believe that the statement would be available for use at a later trial,” fall within the “core class” of testimony. Id. at 51-52, 124 S.Ct. 1354. “Statements taken by police officers in the course of interrogations” are definitively “testimonial.” Id. at 52, 124 S.Ct. 1354. As the Crawford Court used the term “interrogation” in the “colloquial” and not “technical legal” sense, statements given in a formal interrogation setting at a police station and witness statements given to an investigating police officer are both considered “testimonial.” Id. at 53 n. 4, 124 S.Ct. 1354 (<HOLDING>), at 58 n. 8, 124 S.Ct. 1354 (characterizing 
 Holding statements: (A) holding testimonial statements to include those involving a declarants knowing responses to structured questioning in an investigative environment (B) holding witnesss formal signed written statement given at the police station one hour after the crime following structured police questioning was testimonial (C) holding victims statement testimonial where it was elicited in response to structured police questioning pursuant to a police investigation (D) holding antiassignment clause in structured settlement is enforceable (E) holding that postmmmda statement knowingly given in response to structured police questioning was testimonial

A:
(E)
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