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.

Input: Consider Input: 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

Output: (E)


Input: Consider Input: 664, 669 (Colo.1988), the exercise of such power must be guided so that any action taken by a city "in response to a land use proposal will be rational and consistent." Beaver Meadows v. Board of County Comm'rs, 709 P.2d 928, 936 (Colo.1985). The Colorado Springs Zoning Code specifically allows the City to take into account the effect on the neighborhood. See § 4-6-602(C)(1) ("Will the project design be harmonious with surrounding land uses and neighborhood?") In my view, this standard is insufficient to provide "all users and potential users of land with notice of the particular standards and requirements" imposed by the City for plan approval. Cherry Hills Resort Dev. Co. v. City of Cherry Hills Village, 790 P.2d 827, 832 (Colo.1990); see also Bauer, 182 Colo. at 327, 513 P.2d at 204 (<HOLDING>); Kosinski v. Lawlor, 177 Conn. 420, 418 A.2d 
 Holding statements: (A) holding that the llupa does not provide for judicial review of requests to change zoning or comprehensive zoning plans (B) holding that where a zoning board had no authority under state law to take certain actions with respect to a protected property interest a trier of fact could conclude that there was no rational basis for the towns zoning boards actions and that as a result the zoning board violated appellants rights to substantive due process (C) holding a zoning authority acts in an arbitrary and capricious manner when it denies a permit meeting the general zoning qualifications solely because of the type of building to be constructed (D) holding that in the limited circumstances when local zoning authorities actions prohibit personal wireless service the act preempts local zoning law (E) holding that a zoning commission was capable of being sued directly under section 1983 because zjoning commissions function legislatively when adopting zoning regulations and holding public hearings for the adjudication of individual petitions for zoning redress

Output: (C)


Input: Consider Input: (Tr. 1288:7-15.) The Court explained that the mere presence of Melo at the crime scene with the knowledge that a crime is being committed, or “the mere acquiescence by a defendant in [ ] criminal conduct of others even with guilty knowledge” would not justify aiding and abetting liability. (Tr. 1287:25; 1288:1-4.) The jury charge provided all of the elements of aiding and abetting liability and made clear that the jury could not find Melo guilty of aiding and abetting based only on his knowledge that a firearm would be used, carried, or possessed during the robberies. Nooter’s decision not to object to the Court’s aiding and abetting instruction was reasonable because the charge to the jury was an accurate statement of the law. See Aparicio v. Artuz, 269 F.3d 78, 100 (2d Cir.2001) (<HOLDING>). For the same reason, Melo cannot establish 
 Holding statements: (A) holding that failure to request jury instruction about manner in which evidence was obtained was not error and thus did not constitute ineffective assistance because defendant was not entitled to instruction (B) holding that trial courts failure to provide additional instructions as to plaintiffs burden of proof in negligence case was not reversible error there having been no proper and accurate request for such instruction (C) holding that the failure to object to a trial courts instruction constitutes waiver (D) holding that because the jury instructions were not improper the failure of petitioners trial counsel to object or request an additional instruction was not objectively unreasonable (E) holding that the failure to object to an instruction constitutes a waiver of error


Output: (D)