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.

[Q]: officer was not acting in the lawful discharge of his official duties when he commanded Green to come speak with him. See generally Ewumi v. State, 315 Ga. App. 656, 658 (1) (727 SE2d 257) (2012) (describing circumstances in which a citizen may walk or even run from a law enforcement officer). By expressly challenging whether the officer was lawfully discharging his official duties in their encounter, Green implicitly challenged his own knowledge that the officer’s commands to him were lawful. Indeed, Green’s counsel argued at trial that, because the officer made no lawful commands to Green, the state could not show that Green had the knowledge required by the statute for the offense of misdemeanor obstruction. See Thomas v. State, 322 Ga. App. 734, 738 (2) (b) (746 SE2d 216) (2013) (<HOLDING>); Gibson v. State, 265 Ga. App. 325, 328 (593 
 Holding statements: (A) holding that a capital defendant is mentally competent to abandon any and all challenges to his or her death sentence including appeals state postconviction collateral review and federal habeas corpus if he or she has the mental capacity to understand the choice between life and death and to make a knowing and intelligent decision not to pursue further remedies (B) holding that an individual can waive any process to which he or she has a right (C) holding that defendants disobedience cannot have been knowing and wilful if officer has not made clear to defendant that he or she was compelled to obey (D) holding that defendant was seized where the officer told defendant that she knew that he was on probation defendant admitted to the officer that he had given her a false name and defendant was asked for consent to search a backpack because a reasonable inference was that defendant was the subject of a continuing investigation and his or her freedom of movement had been significantly restricted by the officers show of authority (E) holding that a person has standing to bring suit under the civil rights act if she or he can show that she or he was punished for trying to vindicate the rights of minorities
[A]: (C)


[Q]: 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
[A]: (B)


[Q]: first contention, it is observed that the Chief Justice’s concern in Cruz had to do with the distribution of literature within a prison, and not with the receipt of food by prisoners. A number of courts have been willing to uphold prisoners’ religiously based dietary claims. See e. g., Kahane v. Carlson, 527 F.2d 492 (2d Cir. 1975); see generally, Note, Free Exercise of Religion in Prisons — The Right to Observe Dietary Laws, 45 Fordham L.Rev. 92 (1976). 6 . Compare St. Claire v. Cuyler, 634 F.2d 109 (3d Cir. 1980) with St. Claire v. Cuyler, 643 F.2d 103 (3d Cir. 1980) (Adams, J., dissenting from denial of petition for rehearing); see generally Comment, The Religious Rights of the Incarcerated, 125 U.Pa.L.Rev. 812 (1977). See also Alim v. Byrne, 521 F.Supp. 1039, 1045 (D.N.J.1980) (<HOLDING>). 7 . “1 cannot give up my guidance to the 
 Holding statements: (A) holding that the defendant countys two denials of variance permits under the circumstances had to a significantly great extent lessened the prospect of the religious institution being able to construct a temple in the future thus imposing a substantial burden on the religious institutions religious exercise (B) holding that religious exercise is any exercise of religion whether or not compelled by or central to a system of religious belief and that the use building or conversion of real property for the purpose of religious exercise shall be considered  religious exercise (C) holding that exclusion of religious groups from universitys open forum policy violated the first amendment (D) holding exempt under ors 307130 which relates to other charitable institutions a building that was used as an office for a religious official and religious court and a printing press for a religious publication (E) holding that limitations placed upon the religious activities of two prison groups found to be religious organizations were reasonable under the circumstances
[A]:
(E)