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.

See Lorber 675 F.2d at 1067. The court noted that the classification of the surcharge as a non-tax fee was “a close question,” but concluded that because the surcharge was triggered by “voluntary” choice, the surcharge was possessed more of the character of a service fee than that of a tax. See id. The Lorber court also held that extending priority status to the surcharge was contrary to the trend of then-recent amendments to § 64 of the old Bankruptcy Act, which tended toward the erosion of the preferred status of taxes. See id., 675 F.2d at 1067-68. The court explained that, following the grant by Congress of priority status to claims for taxes, the federal government and its state and local counterparts began to increase the types and levels of taxation. See id. (citing S. REP. NO. (<HOLDING>). Even courts in the Ninth Circuit, purporting 
 Holding statements: (A) holding that reimbursement claims were excise taxes under lorber (B) holding that ohios reimbursement claims met the lorber criteria but were not excise taxes because they were not universally applicable to similarly situated entities and in addition disadvantaged private creditors with like claims (C) holding west virginias reimbursement claims were excise taxes under lorber suburban ii and the chateaugay district court decision (D) holding reimbursement claims were excise taxes under the lorber test without addressing the bankruptcy codes central policy of equal distribution (E) holding that michigan reimbursement claims were excise taxes under both lorber and suburban ii
(E)

Defendants contend that the amount awarded was excessive and shocking, such as to raise an irresistible inference that passion, prejudice or other improper influence invaded the trial. Defendants initially make this argument on the grounds that the disparity between punitive damages assessed against the “passive wrongdoer” (AGF) is too large in contrast to the amount assessed against the “active wrongdoer” (Risser). We reject this argument for many reasons. First, it assumes that AGF should not have been found liable for negligent retention of an employee. Obviously, the jury disagreed with this assessment. Second, the legal basis for assessing punitive damages on respondeat superior grounds is well-established. Plains Resources, Inc. v. Gable, 235 Kan. 580, 682 P.2d 653, 665 (1984) (<HOLDING>). In the U.S. Supreme Court’s recent deci sion, 
 Holding statements: (A) recognizing that restatement second of torts  323 and 324a correctly state pennsylvania law (B) recognizing kansas courts adoption of restatement second of torts  909 1977 (C) recognizing that restatement second of torts   416 to 429 are often overlapping (D) recognizing tentative draft of restatement second of torts  652e (E) recognizing that kansas supreme court would accept the final draft of the restatement second of torts  652e adopted in 1977
(B)

reference to service of process, a diverse defendant could effectively create federal jurisdiction by removing prior to service on a nondiverse co-defendant. Thus, rejection of the notion that service is determinative of diversity "avoids any potential expansion of the court's jurisdiction beyond the clear mandate of 28 U.S.C. § 1332.” Id. 3 . See also In re Bridgestone/ Firestone, Inc., 184 F.Supp.2d 826, 828 (S.D.Ind.2002) (in case where complete diversity clearly existed, court held that "[sjection 1441(b) would have precluded removal ..only if [resident of forum state] had been properly served, and [since] it had not been served at the time Ford filed the removal petition,” case was removable); Maple Leaf Bakery v. Raychem Corp., No. 99 C 6948, 1999 WL 1101326, at *1 (N.D.Ill.1999) (<HOLDING>); Recognition Communications, Inc. v. American 
 Holding statements: (A) holding that all properly served defendants must join in petition for removal except for nominal unknown or fraudulently joined parties (B) holding that the defendants filing of a notice of removal before being served by plaintiffs did not render removal defective (C) holding that joinder in or consent to the removal petition must be accomplished by only those defendants 1 who have been served and 2 whom the removing defendants actually knew or should have known had been served (D) holding that the plain language of section 1441b indicates that an action may be removed unless a properly joined and served defendant is a resident of the state in which the action was initiated and reiterating that the plain language of  1441b particularly in light of the 1948 amendment inserting the language and served precludes removal on the basis of the presence of resident defendants only when those defendants were properly joined and served at the time of removal (E) holding that the absence in the notice of removal of copies of the summonses served on the defendants uncorrected until after the thirty 30 day removal period had expired violates 28 usc  1446a and bars removal

(D)