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.

we now reverse the decision of the trial court. SHEPARD, C.J., and DICKSON, BOEHM, and RUCKER, JJ., concur. 1 . We set forth additional facts in the companion case issued today, Dep't. of Revenue v. Adams, 762 N.E.2d 728 (Ind.2002). 2 . The CSET is a tax on the possession of certain narcotics. We discuss the tax and the procedures for collecting it in greater detail infra. 3 . All of the cocaine at issue in this case was discovered prior to the time the police served a valid search warrant. 4 . Ind.Code § 35-48-4-1 (1998). 5 . Id. § 35-48-4-6. 6 . United States Supreme Court precedent makes clear that the revenue officers' entry of Adam's home to collect the CSET assessment was a search. See G.M. Leasing Corp. v. United States, 429 U.S. 338, 97 S.Ct. 619, 50 L.Ed.2d 530 (1977) (<HOLDING>). Cf. Thomas v. Indiana Dept. of State Revenue, 
 Holding statements: (A) holding that officers executing a search warrant for contraband have the authority to detain the occupants of the premises while a proper search is conducted (B) holding that revenue officers conducted a search when they entered a cottage and seized records when levying on delinquent tax (C) holding that no search occurred when police officers entered an open business (D) holding search unreasonable when conducted on the highway in broad day light (E) holding that no jury could reasonably fail to find  that it was objectively reasonable for the officers to take the actions they did when the only invasion of privacy that occurred  was entry and an emergency sweep a search of the premises was not conducted until the magistrate informed of what the officers had learned on the scene prior to entry explicitly authorized a search of the third house
(B)

to the federal district court, see 28 U.S.C. §§ 1441 and 1446, and moved for summary judgment, see Fed.R.Civ.P. 56. Defendants argued, among other things, that Preston lacked a property interest in his volunteer position with the VFD. Preston rejoined he was a “fire code official” under the Code and IFC and could not be fired except after a hearing and upon a showing of just cause. In December 2009, the district court granted defendants’ motion and dismissed Preston’s case with prejudice. Preston filed a motion to reconsider, see Fed. R.Civ.P. 59, which the district court denied. Preston appeals. II. DISCUSSION Before considering the merits of Preston’s appeal, we briefly examine the latent issue of subject matter jurisdiction. See Clark v. Baka, 593 F.3d 712, 714 (8th Cir.2010) (<HOLDING>) (quoting McAdams v. McCord, 533 F.3d 924, 927 
 Holding statements: (A) recognizing federal courts duty to determine matter of its own jurisdiction sua sponte whenever it becomes apparent that jurisdiction may be lacking (B) holding that even where subjectmatter jurisdiction may go unchallenged on appeal we have an obligation to inquire sua sponte into our jurisdiction over the matter (C) recognizing that even if neither party disputes this courts subject matter jurisdiction under 38 usc  7292 we are obligated to consider the issue sua sponte if there is reason to doubt that jurisdiction exists (D) holding that the court can raise res judicata sua sponte even on appeal (E) recognizing every federal appellate court has a special obligation to consider its own jurisdiction even if it must do so sua sponte
(E)

than 100 kilograms of marijuana, it must indict him appropriately and then prove the elements of that offense beyond a reasonable doubt. Otherwise, the government may indict a defendant under the provision with the lowest statutory maximum sentence and then, as in this ease, rely on relevant conduct findings to achieve what it otherwise might not if held to a higher burden of proof, namely a sentence under a separate offense’s enhanced penalty provision. Of course, it is clearly permissible “for judges to exercise discretion-taking into consideration various factors relating both to offense and offender-in imposing a judgment within the range prescribed by statute.” Apprendi, 120 S.Ct. at 2358; see also United States v. Watts, 519 U.S. 148, 157, 117 S.Ct. 633, 136 L.Ed.2d 554 (1997) (<HOLDING>). Thus, the government may still rely upon a 
 Holding statements: (A) holding sentencing courts may consider evidence of conduct or charges of which a defendant was acquitted (B) holding that a sentencing court may consider acquitted conduct or uncharged criminal conduct (C) holding that criminal conduct of which defendant is acquitted may be used as sentencing factor if proved by preponderance of the evidence (D) holding that a district court may find acquitted conduct by a preponderance of the evidence (E) holding that a district court may not impose a sentencing enhancement based on conduct of which the jury acquitted the defendant

(C)