TASK DEFINITION: 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.
PROBLEM: 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

SOLUTION: (E)

PROBLEM: failed to ' pay Tomlin at the time-and-a-half rate for the hours he worked in excess of forty per week. In the event of such a failure, we instruct the ALC to determine the rate of compensation to which Tomlin was entitled, the number of overtime hours that were underpaid, and the amount the Department owes Tomlin for his labor. II. Remaining Issues With regard to Tomlin’s remaining issues, we affirm based upon the following authorities: 1. As to the circuit court’s remand to the ALC for determination of the prevailing wage: Condor, Inc. v. Bd. of Zoning Appeals, City of N. Charleston, 328 S.C. 173, 178, 493 S.E.2d 342, 344 (1997) (preventing an appellant from arguing on appeal an issue conceded in the trial court); Bowman v. Bowman, 357 S.C. 146, 160, 591 S.E.2d 654, 661 (Ct.App.2004) (<HOLDING>). 2. As to whether Tomlin was an employee of 
 Holding statements: (A) holding that even when the issue is constitutional in nature an argument is not preserved on appeal unless the appellant raised and made the argument at trial and obtained a ruling on it nor will a particular theory be addressed on appeal if it was not presented below (B) holding a party cannot seek and receive a particular result at trial and then challenge it on appeal (C) holding that defendant must object at trial to preserve as applied challenge for appeal (D) holding that we cannot properly receive and consider evidence that was not presented to and considered by the trial court (E) holding that claims based on grounds not objected to at trial cannot be considered on appeal

SOLUTION: (B)

PROBLEM: informant’s relation to the crime. Landano, 508 U.S. at 172, 113 S.Ct. 2014 (“A source is confidential within the meaning of Exemption 7(D) if the source ‘provided information ... in circumstances from which an assurance [of confidentiality] could be reasonably inferred.’ ”) (internal citation omitted); Amuso v. DOJ, 600 F.Supp.2d 78, 100 (D.D.C.2009) (“[t]he nature of the crime investigated and [sic] informant’s relation to it are the most important factors in determining whether implied confidentiality exists.”). “Violence and risk of retaliation attendant to drug trafficking warrant an implied grant of confidentiality to a soured who provides information to investigators.” Lasko v. DOJ, 684 F.Supp.2d 120, 134 (D.D.C.2010); see also Mendoza v. DEA, 465 F.Supp.2d 5, 13 (D.D.C.2006) (<HOLDING>). Notably, Lasko and 'Mendoza and other cases 
 Holding statements: (A) holding that the district court committed prejudicial error in admitting expert testimony about the structure of drug trafficking organizations because the testimony portrayed the defendant as a member of such an organization and implied the defendant knew the drugs were in his vehicle (B) holding five expert opinions by two government agents and the confidential informant regarding the operations and methods of drug trafficking not impermissible profile evidence because it was not offered for that purpose (C) recognizing the inherent danger in stopping those suspected of drug trafficking for which guns are known tools of the trade (D) recognizing the connection between guns and drug trafficking (E) holding that because violence and danger are inherent in drug trafficking activity the court can reasonably infer that the informant cooperated under an implied assurance of confidentiality

SOLUTION:
(E)