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.
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Question: Over Plaintiffs’ Refund Claim. The June 4, 2009 Second Amended Complaint also could be construed as alleging a claim for tax refund, because Plaintiffs request the return of taxes that they allegedly paid. Sec. Am. Compl. at 1-2. The court, however, does not have jurisdiction over this claim, because Plaintiffs have failed to pay the taxes owed in full. 26 U.S.C. § 6511(a). Plaintiffs insist that they fully paid the taxes in intiffs’ Takings Claim. Although Plaintiffs also argue the court has jurisdiction “as described in 28 U.S.C. § 1491, for a claim for just compensation for the taking of property [ ] by the government,” as a matter of law, tax collection is not a cognizable taking under the Fifth Amendment. U.S. Shoe Corp. v. United States, 296 F.3d 1378, 1383 (Fed.Cir.2002) (<HOLDING>). As the United States Court of Federal Claims 
 Holding statements: (A) holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable (B) holding that taxes are not private property that can be physically taken by the government (C) holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction (D) holding that when federal government acquires property through condemnation it must account for state and local property taxes interest and penalties (E) holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him

Answer: (B)


Question: automobiles are likewise per se reasonable given probable cause, then by the same logic any search or seizure could be carried out without a warrant, and we would simply have read the Fourth Amendment out of the Constitution”). The Court cannot allow law enforcement to emasculate well settled constitutional protections in order to cure their own mistake. 9 . The Court notes that the Supreme Court has implied that exigent circumstances are never necessary to justify a warrantless search, but has never expressly stated such a conclusion without first noting that the vehicle in question was somehow readily mobile. See Search And Seizure, supra at 477-81, 91 S.Ct. 2022. As a result, lower courts have split when interpreting its meaning. See United States v. Reed, 26 F.3d 523 (5th Cir.1994) (<HOLDING>); United States v. Reis, 906 F.2d 284 (7th 
 Holding statements: (A) recognizing that among the circumstances accepted as providing exigent circumstances for a warrantless search are those where a true emergency exists (B) holding that officers cannot base a warrantless search on an exigent circumstance of their own creation (C) holding that the searehincidenttoalawfularrest rule does not apply to a warrantless search that provides the probable cause for the subsequent arrest because one cannot justify the arrest by the search and then simultaneously justify the search by the arrest (D) holding that camey notwithstanding the fact that a car is moveable alone is not sufficiently exigent circumstances to justify a warrantless search (E) holding that parole status alone is insufficient to justify search of a parolee

Answer: (D)


Question: the child can, if necessary, be protected”)- Instead, to determine if a child’s statements were taken in preparation for a legal proceeding, we look to the “totality of the circumstances to determine whether the interviews were primarily to investigate the allegations or primarily to prepare a legal action against the accused.” Id. The “factual circumstances as interpreted by the trial court must govern,” and we will not disturb the court’s findings unless they are clearly erroneous. State v. Blackburn, 162 Vt. 21, 24, 643 A.2d 224, 226 (1993). ¶ 23. The interview here was plainly investigatory. Z.S. had not disclosed any abuse before he was interviewed for the first time, nor did the investigators possess any knowledge that he had been abused. See Fisher, 167 Vt. at 42, 702 A.2d at 45 (<HOLDING>); Blackburn, 162 Vt. at 25, 643 A.2d at 226 
 Holding statements: (A) holding that where an action is brought by the debtors at the initial proceeding the appeal of that action is not a continuing proceeding against the debtors (B) holding that when no appeal was taken from an initial application for postconviction relief the claims were fully and finally determined in that previous proceeding (C) holding a party to be an initial transferee because she was given legal title to the funds (D) holding that statements gathered during a childs initial interview with dcf and police which was held within a week of the initial disclosure to dcf were not taken in preparation for a legal proceeding (E) holding because an initial order contemplated the subsequent entry of a judgment the initial order was not considered a final adjudication

Answer:
(D)