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.

Example Input: v. Jones, 993 P.2d 424, 427-28 (Alaska 1999) (construing a statute to give rise to an equitable lien because it established "an interest in and a right to seek reimbursement from" a particular source). 13 . Cf. AS 09.35.160 (giving a judgment creditor and the process server who levies on property under a writ of execution full control over the timing of a sale in satisfaction of the judgment). 14 . See Alaska R. Civ. P. 89(a). 15 . AS 13.16.505. 16 . AS 13.06.050(39). This definition comports with the definition set out in Uniform Probate Code section 1-201(33), which states: " 'Property' includes both real and personal property or any interest therein and means anything that 'may be the subject of ownership." 17 . Cf. Goldstein v. Prien, 143 Cal.App.2d 123, 299 P.2d 344, 346 (1956) (<HOLDING>). 18 . Since AS 13.16.505 prohibits liens from 
 Holding statements: (A) holding that it is improper for a trustee to liquidate claims that benefit only select creditors with the only benefit to the estate being the recoupment of administrative costs (B) holding that there is a difference between a debtor attempting to pursue an action for his own benefit and a trustee pursuing an action for the benefit of the creditors (C) recognizing under analogous section of california code that the right to recover property conveyed by a decedent in fraud of creditors is an asset of his insolvent estate and that the executor or administrator is a trustee thereof for the benefit of creditors (D) holding that directors of an insolvent corporation are trustees for the creditors (E) recognizing that the bangor punta doctrine was not applicable to suit brought by receiver of insolvent insurance company for the benefit of creditors
Example Output: (C)

Example Input: 235, 239 (Fed.Cir.1988). On appeal, Mr. Baney does not challenge the Board’s determination that collateral estoppel bars his leave-related claims. We agree with the Board that Mr. Baney’s claims are barred by collateral estoppel because they challenge the same issues that Mr. Baney actually litigated and that were necessary to the decisions in previous proceedings. See, e.g., Baney v. Dep’t of Justice, 409 Fed.Appx. 319 (Fed.Cir.2010) (finding no USERRA violation for charging Mr. Baney with eleven and a half hours of AWOL in November 2008); Baney v. Dep’t of Justice, 263 Fed.Appx. 892 (Fed.Cir.2008) (finding no USERRA violation for charging Mr. Baney with 23 days of leave while on active military duty for 30 days); see also Baney v. Dep’t of Justice, 327 Fed.Appx. 895 (Fed.Cir.2009) (<HOLDING>). Accordingly, we affirm the Board’s decision 
 Holding statements: (A) holding that because relitigation of issue was barred by collateral estoppel res judicata determination of finality of judgment dismissed for lack of standing was not relevant (B) holding that collateral attacks on bankruptcy courts jurisdiction are barred by res judicata (C) holding that the plaintiffs claims were barred by res judicata when the federal courts judgment was finalized by denial of his petition for certiorari (D) holding that mr baneys challenge to being charged with 208 hours of annual leave while on active military duty for 30 days was barred by the res judicata effects of our 2008 decision (E) holding that a trustees claim was barred by res judicata and stating that the trustee could have asked the bankruptcy court to reserve his fraud claims for later adjudication which would have avoided his claims being barred
Example Output: (D)

Example Input: that the type of storm-water utility assessments at issue in this case are fees rather than taxes. See McLeod v. Columbia Cnty., 278 Ga. 242, 599 S.E.2d 152, 154-55 (2004). That decision does not affect the outcome here: “Where a federal right is concerned we are not bound by the characterization given to a state tax by state courts or Legislatures, or relieved by it from the duty of considering the real nature of the tax and its effect upon the federal right asserted.” Carpenter v. Shaw, 280 U.S. 363, 367-68, 50 S.Ct. 121, 74 L.Ed. 478 (1930). Indeed, the state court addressed the issue only because a federal district court had remanded the ease after determining that the charges were taxes under federal law. See McLeod v. Columbia Cnty., 254 F.Supp.2d 1340, 1344-49 (S.D.Ga.2003) (<HOLDING>). For the same reason, the court is not bound 
 Holding statements: (A) holding that a countys stormwater management charges were taxes for purposes of the tax injunction act 28 usc  1341 2006 (B) holding that  1988 attorneys fees should not be awarded when the tax injunction act 28 usc  1341 bars the plaintiff from obtaining  1983 relief (C) holding that venue for litigation was proper based on 28 usc  1441 regardless of whether defendant was doing business in the district within the meaning of 28 usc  1391 (D) holding that  1983 is not an exception to the state tax injunction act (E) holding that where jurisdiction was based on 28 usc  2201 venue was determined as per 28 usc  1391
Example Output:
(A)