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.

Ex Input:
as she has failed to show that a majority of the arbitrators deliberately disregarded the law. (See id.) Although the award in this case is general, it does not appear that the panel deliberately disregarded the law. Both parties made viable legal arguments to the arbitration panel regarding equitable remedies and defenses including the voluntary payment doctrine, which the panel says it considered. Although the voluntary payment doctrine could preclude Olde’s recovery, it is not applicable in all situations and there are exceptions to the doctrine. For example, courts have found that if a mistake of fact is alleged, then the voluntary payment doctrine does not apply. See Kane-Miller Corp. v. Lakeview Trust & Sav. Bank, No. 88 C 7561, 1989 WL 13295, at *1 (N.D.Ill. Feb.13, 1989) (<HOLDING>); see also Best Buy Co. v. Harlem-Irving Cos., 
 Holding statements: (A) holding that attorneys fees under adea may not be recovered against a defendant who was not an employer of the plaintiff (B) recognizing that a mistake of fact may constitute a valid defense (C) holding that applicability of the voluntary payment doctrine and the mistake of fact exception raises questions of fact that cannot be resolved on a motion to dismiss (D) holding that money paid under mistake of fact may be recovered regardless of the negligence of the payor (E) holding the general rule is that money paid to another under a mistake of fact may be recovered because the money belongs in equity and good conscience to the person who paid it

Ex Output:
(D)


Ex 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

Ex Output:
(B)


Ex Input:
McCaffery. The issue in this discretionary appeal is whether a police officer violates the Pennsylvania Wiretapping and Electronic Surveillance Act (“Wiretap Act” or “Act”), 18 Pa.C.S. § 5701, et seq., when he communicates directly with a suspect via cell phone text messages while pretending to be the suspect’s accomplice. Because an officer who directly communicates with another person by text-messaging is not eavesdropping or listening in on a conversation, but is himself engaging in the communication, and because for purposes of the Wiretap Act, it is irrelevant that an officer intentionally misrepresents his identity to the person with whom he communicates, we hold that no violation of the Wiretap Act occurred here pursuant to Commonwealth v. Proetto, 771 A.2d 823 (Pa.Super.2001) (<HOLDING>). The Superior Court in the case sub judice 
 Holding statements: (A) holding that rule announced excluding the results of a wiretap because of improper minimization should not be applied retroactively because to reopen cases even on a limited basis for detailed hearings on the reasonableness of the interception of each phone call during each wiretap would overwhelm the courts (B) holding that a police officer may stop a driver where the officer has a reasonable and articulable suspicion regarding the commission of a civil traffic violation (C) holding a party has no standing to appeal unless he or she is an aggrieved party an individual who is not a parent in the eyes of the law has no legal interest in the child and therefore has no standing to appeal (D) holding that where an officer posing as an underage female communicates with a suspected sexual offender in a chat room on the internet no violation of the wiretap act occurs because the officer is a direct party to the communication and thus there has been no interception of a communication (E) holding that if an officer smells the odor of marijuana in circumstances where the officer can localize its source to a person the officer has probable cause to believe that the person has committed or is committing the crime of possession of marijuana and thus has authority to arrest him without a warrant in a public place

Ex Output:

(D)