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.

Input: Consider Input: challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant’s award”). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. § 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not “allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff 
 Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim

Output: (E)


Input: Consider Input: 1 We note that the Supreme Court of Georgia recently vacated portions of the trial court’s injunction order in Barham v. City of Atlanta, 292 Ga. 375 (738 SE2d 52) (2013). 2 Am. Petroleum Prods., Inc. v. Mom & Pop Stores, Inc., 231 Ga. App. 1, 7 (3) (497 SE2d 616) (1998) (punctuation omitted). 3 Levine v. Sun Trust Robinson Humphrey, 321 Ga. App. 268, 275 (3) (740 SE2d 672) (2013) (punctuation omitted). 4 Am. Petroleum Prods., 231 G 215 SE2d 294) (1975) (“[When] the complaining party cannot legitimately claim surprise, either because he knew of the existence of the witness or had equal means of knowing, it is not error to fail to invoke the sanctions of postponement, mistrial, barring the witness, etc.”). Cf. Malley Motors, Inc. v. Davis, 183 Ga. App. 599, 600 (1) (359 SE2d 394) (1987) (<HOLDING>). 18 See Hunter v. Nissan Motor Co. Ltd. of 
 Holding statements: (A) holding that promises made by the prosecution to a witness in exchange for that witness testimony relate directly to the credibility of the witness (B) holding that a trial court abused its discretion by excluding the testimony of an expert witness where the testimony would have been relevant to show that the defendant breached a duty of care (C) holding that trial court abused its discretion in permitting the testimony of a witness who was not listed in the pretrial order and no reason was given for the failure to list the witness (D) holding that in order to state a claim for ineffective assistance of counsel based on the failure to call a witness to testify the claimant must allege 1 the identity of the potential witness 2 that the witness was available to testify at trial 3 the substance of the witnesss testimony and 4 an explanation of how the omission of the testimony prejudiced the case (E) holding that the jury is the judge of the weight and credibility given to witness testimony

Output: (C)


Input: Consider Input: or "inherently” require the claim element that is believed to have been rendered obvious and makes much of the fact that (in its opinion) APT’s prior art references do not meet this rigorous standard. Yet in attempting to describe this standard for finding a patent invalid because obvious, IXYS has erroneously cited this court to several cases discussing the standard for invalidity by anticipation, not by obviousness. Compare Trintec Indus., Inc. v. Top-U.S.A. Corp., 295 F.3d 1292, 1295 (Fed. Cir.2002) ("Inherent anticipation requires that the missing descriptive material is 'necessarily present,’ not merely probably or possibly present, in the prior art.”) (citations omitted); Rosco, Inc. v. Mirror Lite Co., 304 F.3d 1373, 1380 (Fed.Cir.2002) (same), with Al-Site, 174 F.3d at 1323 (<HOLDING>). A plaintiff who seeks to prove invalidity for 
 Holding statements: (A) holding of obviousness affirmed on the basis of the teachings of the prior art references in combination not on the basis of the contemporaneous invention (B) holding that the moving party must show prior art references which alone or combined with other references would have rendered the invention obvious to one of ordinary skill in the art at the time of the invention (C) recognizing that courts must be careful not to allow hindsight reconstruction of references to reach the claimed invention without any explanation as to how or why the references would be combined to produce the claimed invention (D) holding the district court erred by considering the references in less than their entireties ie in disregarding disclosures in the references that diverge from and teach away from the invention at hand (E) holding that the one challenging the patent must in part show that the subject matter of the sale or offer to sell fully anticipated the claimed invention or would have rendered it obvious by its addition to the prior art


Output: (B)