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: that is presumptively constitutional). The only case of which I am aware construing DeFillippo and denying qualified immunity is Carey v. Nevada Gaming Control Board, 279 F.3d 873 (9th Cir. 2002). But in that case “two Ninth Circuit cases [were] directly on point” because they had declared parallel statutes of other States — permitting an arrest for refusing to identify oneself — unconstitutional. Id. at 881. That of course does not remotely describe today’s case. Nor does Sandul v. Larion, 119 F.3d 1250 (6th Cir.1997), offer any refuge to Leonard. It dealt not with the question whether an officer could be denied qualified immunity for failing to predict a judicial ruling declaring a statute unconstitutional but with whether the statute covered the plaintiffs conduct. See id. at 1256 (<HOLDING>). In the end, Leonard not only asks us to take 
 Holding statements: (A) holding that an arrest to retrieve car keys where ownership of the car was in dispute was not supported by probable cause (B) holding that under fourth amendment standards for determining probable cause for arrest and probable cause for search and seizure are same (C) holding that shouting epithets from a moving car did not provide probable cause to arrest the plaintiff under a disorderlyconduct statute (D) holding invalid warrant did not create probable cause for arrest (E) holding that warrantless arrest based on probable cause did not violate the fourth amendment

Output: (C)


Input: Consider Input: it could have provided a similar definition of unborn children, as in the previously existing N.D.C.C. ch. 12.1-17.1.” Geiser, at ¶ 17. [¶ 18] Chapter 12.1-17.1, N.D.C.C., also expressly excludes criminalizing acts committed on the unborn child by the pregnant woman: Charging a pregnant woman for a crime allegedly committed against her unborn child violates the express legislative policy of N.D.C.C. ch. 12.1-17.1. Our holding that a pregnant woman cannot be charged for a crime allegedly committed against her unborn child under N.D.C.C. § 19-03.l-22.2(l)(b) coincides with ... N.D.C.C. ch. 12.1-17.1. Geiser, at ¶ 19 (emphasis added). [¶ 19] The State argues Geiser is not applicable because Geiser’s unborn child died in útero. Our conclusion and analysis in Geiser did not hin 991) (<HOLDING>); State v. Aiwohi, 109 Hawai'i 115, 123 P.3d 
 Holding statements: (A) holding ohios child endangerment statute does not apply to mothers who abuse drugs during pregnancy (B) holding an unborn viable fetus is not a human being under the new mexico child abuse statute and the mothers use of cocaine during pregnancy was not child abuse (C) holding evidence that mother allowed child to remain in home in which there was violent conduct as evidenced by fathers physical abuse of mother during her pregnancy was factually sufficient to support termination (D) holding evidence that mother allowed child to remain in home in which there was violent conduct as evidenced by fathers physical abuse of mother during her pregnancy was legally sufficient to support termination (E) holding child abuse statute clearly did not apply to fetuses and therefore did not apply to a mother who ingested cocaine during pregnancy


Output: (E)