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: 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
Example Output: (B)

Example Input: do not find that MBI has waived this argument on appeal. See Ind. Appellate Rule 49(B). 3 . We also note that MBI did not present any expert testimony, or any other evidence, that would suggest that Orlando's permanent injury to his knee was not caused by the accident. 4 . The prospective juror was struck from the jury pool prior to trial. 5 . MBI also argues that Orlando was only asking for $75,000 in damages. However, Orlando clearly argued that $75,000 was where he thought the jury should begin its discussion for damages, but he did not limit his damages to this amount. Tr. p. 223. 6 . MBI also argues that "[i]f there is no evidence to establish the loss of earning capacity, there can be no recovery on that issue.” Scott v. Nabours, 156 Ind.App. 317, 321, 296 N.E.2d 438, 441 (1973) (<HOLDING>). However, the final jury instructions gave a 
 Holding statements: (A) holding the trial court did not err by withdrawing the issue of loss of earning capacity from the jury when there was no evidence in that regard (B) holding that the trial court did not err in charging the jury that the defendant was in the custody of the victim officer when he shot and killed the officer due to the undisputed evidence presented at trial including the defendants pretrial statement to police admitting that fact (C) holding that the trial court did not err by granting defendants motion for summary judgment (D) holding that the trial court correctly instructed the jury that the defendant had to establish by evidence that outweighed the evidence against him that he lacked the capacity to form specific intent (E) holding that trial court did not err
Example Output: (A)

Example Input: than that they be given such a trial. Its impairment, ipso facto, brings the court, and administrative bodies as well, into public disrepute, and destroys the esteem and confidence which they have enjoyed so generally. Time and experience have demonstrated that the public, as well as litigants, will tolerate the honest mistakes of those who pass judgment, but not the biased acts of those who would deprive litigants of a fair and impartial trial. Foremost among the responsibilities imposed upon a reviewing court, is to make sure that this foundation of our Judicial system be not undermined. Fallon, 441 P.2d 822, 329 (citing Inland Steel Co. v. Nat'l Labor Relations Bd., 109 F.2d 9, 20 (7th Cir.1940)). Devous, 845 P.2d at 417. See also, Painter v. Abels, 998 P.2d 931, 938 (Wyo.2000) (<HOLDING>). [142] In Ririe we discussed the statutory and 
 Holding statements: (A) holding djue process requires that an agency provide a fair trial without the appearance of bias or prejudice (B) holding that prejudice requires that the difference in sentencing be significant (C) holding that an assertion of prejudice is not a showing of prejudice (D) holding that a petitioner must show prejudice in order to prevail on a claim that he or she was denied a full and fair hearing in violation of due process (E) holding that an indigent defendant cannot have a fair trial without being provided counsel
Example Output:
(A)