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.

Ex Input:
The appellant’s first point relied on is also deficient in that it does not comply with Rule 84.04(d)(5) inasmuch as the authority cited by the appellant in support of the claim raised relates only to our standard of review and the manner in which we are to interpret a statute. Rule 84.04(d)(5) provides: In support of each “Point Relied On,” and immediately following the statement of the Point, the appellant or relator shall cite all authorities upon which the argument rests. If more than three authorities are cited, the three authorities on which the appellant, relator, or petitioner principally relies shall be cited first. The appellant does not, as required by the rule, provide any authority for his claimed interpretation of the implicated statutes. See Coleman, 969 S.W.2d at 274 (<HOLDING>). If no such citations exist because this is a 
 Holding statements: (A) holding that an appellate court cannot consider an issue that was not preserved for appellate review (B) holding the trial court was without authority to dismiss an appeal on the ground that the amount of the judgment required the appellant to file an application for discretionary review (C) holding that an appellate court may not review errors that have not been assigned by a party or a point of error (D) holding that a claim is waived on appeal when not supported by citation to relevant authority (E) holding that an appellate court is not required to review an appellants point relied on which appears without citation of applicable or relevant authority

Ex Output:
(E)


Ex Input:
challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant’s award”). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. § 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not “allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff 
 Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim

Ex Output:
(E)


Ex Input:
or motion has been made in the trial division.” N.C. Gen. Stat. § 15A-1446(d)(1) (2005). The State also argues that, because defendant’s counsel encouraged the trial court to submit the offense of sexual battery to the jury as a lesser included offense of first degree rape, it would be unfair to allow defendant to now take advantage of the error which he encouraged the trial court to make. Our Supreme Court has adopted the doctrine of invited error, holding that an appellant may not assign error “to the granting of [his] own requests” at trial. State v. Wilkinson, 344 N.C. 198, 213, 474 S.E.2d 375, 383 (1996). North Carolina courts have “consistently denied appellate review” to defendants who do so. Id.; see also State v. Patterson, 332 N.C. 409, 415, 420 S.E.2d 98, 101 (1992) (<HOLDING>). Further, our Supreme Court has held that “a 
 Holding statements: (A) holding that an appellant is not permitted to rely on invited error on appeal (B) holding that defendant may not complain of error he invited and further holding that reversal cannot be based on such error (C) holding a party may not invite error and then be heard to complain of that error on appeal (D) holding that a party may not invite error and then be heard to complain of that error on appeal (E) holding that invited error does not entitle the defendant to any relief and of which he will not be heard to complain on appeal

Ex Output:

(E)