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 our previous opinion in state of louisiana, and ralph slaughter, secretary, department of revenue and taxation v. bp exploration oil inc., 95-2031 (la.app. 4 cir. 1/31/96), 667 so.2d 1219 conflicts with this decision, it is overruled.
[A]: overruling


[Q]: given the supreme court's decision in gaudin, we conclude that beuttenmuller's holding that materiality under section 1006 is a question of law for the court has been overruled.
[A]: overruling


[Q]: compare 307 f. 3d, at 1017, with aclu foundation v. bridges, 334 f. 3d 416, 421-423 (ca5 2003) (tia bars federal action seeking to have any part of a state's tax system declared unconstitutional).
[A]:
overruling