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.

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
(E)

which a sentence of one year or longer may be imposed. See 8 U.S.C. §§ 1252(a)(2)(C), 1182(a)(2)(A), 1227(a)(2)(A)®. Furthermore, § 1252(a)(2)(B) precludes judicial review of: (i) any judgment regarding the granting of relief under [INA § 212(h), 8 U.S.C. § 1182(h) ] or (ii) any other decision or action of the Attorney General or the Secretary of Homeland Security the authority for which is specified under this subchapter to be in the discretion of the Attorney General or the Secretary of Homeland Security® 8 U.S.C. § 1252(a)(2). However, despite the jurisdictional limitations in § 1252(a)(2)(C) and (a)(2)(B), we are not precluded from reviewing constitutional claims or questions of law raised in a properly filed petition for review. 8 U.S.C. § 1252(a)(2)(D); Balogun, 425 F.3d at 1359 (<HOLDING>); see also Frech v. U.S. Att’y Gen., 491 F.3d 
 Holding statements: (A) holding that the real id act gave us jurisdiction to review a criminal aliens petition for review of an order of removal raising a question of law (B) holding no jurisdiction to review order raising amount of bail and questioning jurisdiction to review denial of motion to reduce bond (C) holding that the real id act leaves this court deprived of jurisdiction to review discretionary and factual determinations (D) holding that an aliens express waiver of his right to appeal to the bia deprives this court of jurisdiction to consider the aliens subsequent petition for review (E) holding that a habeas petition filed more than 30 days after the effective date of the real id act cannot be transferred to the court of appeals as a petition for review for lack of jurisdiction
(A)

at 634, the Supreme Court made a similar observation about the offending portion of the Violence Against Women Act, noting further that “Lopez makes clear” that such a jurisdictional element would have lent support to the constitutionality of the Act. Morrison, 529 U.S. at 613, 120 S.Ct. 1740. The felon-in-possession statute, on the other hand, has a jurisdictional element that has been considered by the Supreme Court in United States v. Bass, 404 U.S. 336, 92 S.Ct. 515, 30 L.Ed.2d 488 (1971), and Scarborough v. United States, 431 U.S. 563, 97 S.Ct. 1963, 52 L.Ed.2d 582 (1977), the latter case holding that only a minimal nexus with interstate commerce satisfies the interstate commerce requirement of the felon-in-possession statute (then 18 U.S.C. § 1202). See Lemons, 302 F.3d at 770-71 (<HOLDING>). Wolvin asks us to read the holding of Lopez 
 Holding statements: (A) recognizing application of the doctrines may involve a fact question for the jury but not finding such a question in the case before it (B) recognizing that the supreme court maintained the trial courts fact finding authority without setting a new standard in booker (C) recognizing that the supreme court in those cases was principally concerned with congressional intent but finding that the constitutional question was not far from the courts mind (D) holding that the district courts finding of no discrimination was not clearly erroneous because the finding was supported by the record (E) holding that although not essential to the outcomes of two previous cases the court of appeals should have followed the texas supreme courts statements in those cases

(C)