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: fees for tax years 1995 through 1999, the parties stipulated that judgment was sought against Connie Ogg in rem only. 3 . Although it has been amended several times since its enactment in 1985, section 33.011 has always provided a process for a taxpayer to request a waiver of penalties and interest if the act or omission of an officer, employee, or agent of the appraisal district or taxing unit caused or resulted in the taxpayer’s failure to pay the tax before delinquency. See Tex. Tax Code Ann. § 33.011 (Vernon 2001). Here, the trial court stated in a finding of fact that the Oggs did not request a waiver of penalties or interest pursuant to section 33.011. The parties do not challenge that particular finding of fact. See McGalliard v. Kuhlmann, 722 S.W.2d 694, 696 (Tex.1986) (<HOLDING>). 4 . Act of May 24, 1979, 66th Leg., R.S., ch. 
 Holding statements: (A) holding unchallenged findings of fact are binding unless contrary is established as matter of law or there is no evidence to support finding (B) holding that unless an affirmative defense is established as matter of law defendant bears burden of obtaining jury findings necessary to support defense (C) holding that findings of fact are conclusive if supported by clear and convincing competent evidence even where the evidence might support contrary findings (D) holding that judgment on the pleadings will not be granted unless the movant clearly establishes that there are no material issues of fact and that he or she is entitled to judgment as a matter of law (E) holding that motion to dismiss should not  be granted unless the moving party has established that there is no material issue of fact to resolve and that it is entitled to judgment in its favor as a matter of law
Example Output: (A)

Example 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
Example Output: (D)

Example Input: Rodrigues hit him in the head with a hand-held radio. Defendant Rodrigues ordered Barile to tell the doctors at the hospital that he injured himself in a “fall.” Subsequently, Barile made a complaint to the Internal Affairs Division and an investigator was assigned to verify Barile’s claim. On June 11, 1997, a private attorney informed Barile that the law firm had filed a Notice of Intent to sue the City of Hartford. On April 13, 2004, the cessive force against him on December 21, 1996. Thus, Barile had until December 21, 1999, to file his complaint. When considering a ease filed by a prisoner, the courts consider a complaint to have been filed as of the date the inmate gives the complaint to prison officials to be mailed to the court. See Dory v. Ryan, 999 F.2d 679, 682 (2d Cir.1993) (<HOLDING>) (citing Houston v. Lack, 487 U.S. 266, 270, 
 Holding statements: (A) holding that prisoners notice of appeal is deemed filed on date he delivered it to prison officials for mailing to court (B) holding that an noa filed by a pro se prisoner is deemed filed on the date that the prisoner delivers it to prison authorities for mailing (C) holding that prisoners notice of appeal deemed filed on date he delivered it to prison officials for mailing to court (D) holding that the date of filing is the time at which a pro se prisoner entrusts the document to prison officials for delivery (E) holding that a pro se prisoner complaint is deemed filed as of the date the prisoner gives the complaint to prison officials to be forwarded to the court
Example Output:
(E)