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.

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
(B)

of the writ, the CCA examines the substance of the claim to see if it establishes a prima facie case of retardation, and only upon deciding that question can the state court decide whether remand is appropriate.”). 10 . Brown v. Dretke, 419 F.3d 365, 371 (5th Cir.2005). 11 . 536 U.S. 304, 321, 122 S.Ct. 2242, 153 L.Ed.2d 335 (2002). 12 . Id. at 317, 122 S.Ct. 2242 (quoting Ford v. Wainwright, 477 U.S. 399, 405, 416-17, 106 S.Ct. 2595, 91 L.Ed.2d 335 (1986)). 13 . In re Hearn, 418 F.3d 444, 446 (5th Cir.2005). 14 . Ex parte Briseno, 135 S.W.3d 1, 7 & nn. 24-25 (Tex.Crim.App.2004) (citing American Association of Mental Retardation, Mental Retardation: Definition, Classification, and Systems of Support 5 (9th ed.1992)). 15 . See Rivera v. Quarterman, 505 F.3d 349, 361-63 (5th Cir.2007) (<HOLDING>); see also Bri-seno, 135 S.W.3d at 9 (“[T]he 
 Holding statements: (A) holding that trial court did not err (B) holding that the district court did not clearly err in finding that defendant suffered from significantly subaverage intellectual functioning and related limitations in adaptive functioning (C) holding that a district court did not clearly err in finding materiality where the prior art reference at issue had been considered material by examiners in related foreign patent applications (D) holding that a trial court did not clearly err in finding that an attorney fees clause materially altered a contract (E) holding that superior court did not clearly err in finding that the parent had not remedied the problematic conduct
(B)

CK demonstrated sexual intercourse. Id. This testimony was admitted by the military judge, over defense objection, under Mil. R. Evid. 803(2), as an excited utterance. Record at 113-14. The military judge premised his ruling on a finding that the revelation was made while CK was excited from the startling event of learning her mother was not going to be with her at the upcoming visit with the appellant. Id. The statements by CK were an example of delayed reporting, made more than 1 year after any abusive conduct was alleged to have occurred, and well after CK’s opportunity to privately report the assaults to her mother. To be admissible, an excited utterance must be made while under the excitement of the offense being prosecuted. See generally United States v. Grant, 42 M.J. 340 (1995) (<HOLDING>); United States v. Arnold, 25 M.J. 129 
 Holding statements: (A) holding 36 to 48 hours between assault and excited report not within mil r evid 8032 hearsay exception (B) holding florida drivers handbook hearsay and not within any recognized exception to hearsay rule (C) holding that hearsay within a police report was inadmissible (D) recognizing that excited utterance and testimonial hearsay inquiries are separate but related (E) holding that testimonial statements are subject to the requirements of the confrontation clause even if they are otherwise admissible under the hearsay exception for excited utterances

(A)