instruction:
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.
question:
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
answer:
(B)


question:
Anderson claims that the trial court findings do not justify the decision to “increase” his child support on August 1, 1987. In other words, appellant construes the trial court’s 1987 decision as a modification downward to $250 followed by a modification upward to $400. This is a misconstruction of the trial court’s order. As the majority opinion indicates, the court did not make an upward modification. It does not follow, however, that the trial court could act without making findings on appellant’s ability to pay child support. Without findings on appellant’s ability to pay, or another indication that the trial court considered the facts as to appellant’s ability to pay, the law commands us to remand the case rather than to affirm. Moylan v. Moylan, 384 N.W.2d 859, 864-65 (Minn.1986) (<HOLDING>). The dictates of Moylan should be applied. The 
 Holding statements: (A) holding trial court has jurisdiction to reconsider new trial order as long as case is pending (B) holding that the supreme courts proper scope of review of a trial courts decision in a trial de novo of an assessment matter is whether the decision of the trial court was clearly erroneous (C) holding that a defendants attorney can waive the defendants sixth amendment confrontation right so long as the defendant does not dissent from his attorneys decision and so long as it can be said that the attorneys decision was a legitimate trial tactic or part of a prudent trial strategy (D) holding that it was improper for the trial court to instruct the jury that it could not consider the states failure to videotape the defendant (E) holding it improper to independently review the record to find support for a trial courts decision so long as it is unclear whether the trial court considered statutory factors
answer:
(E)


question:
45 U.S.C. § 56, and 46 U.S.C. § 30106, are essentially identical, stating that the action must be “commenced” or “brought” within the three year period. The Supreme Court in Burnett specifically found that the state court suit had been properly “commenced” although it was filed in an improper venue. 380 U.S. at 426, 85 S.Ct. at 1053. Furthermore, because the principle of uniformity that drove the Burnett decision applies with equal force to a general maritime action, other courts have correctly held that Burnett applies in general maritime cases. See, e.g., Prejean, 721 So.2d at 1276 (citing 1 Martin J. Norris, The Law of Maritime Personal Injuries § 5:10 (4th ed.1990)); Davis, 659 F.Supp. at 156-157; People of the Living God v. Star Towing Co., 289 F.Supp. 635, 639 (E.D.La.1968) (<HOLDING>). Defendant’s second argument for distinction 
 Holding statements: (A) holding that feres doctrine is equally applicable to family member claims derivative of a service members injuries (B) holding that uniformity is as important in maritime survival actions as it is in maritime wrongful death actions (C) holding that courts apply substantive admiralty law to claims that sound in admiralty regardless of whether the complaint invokes diversity or admiralty jurisdiction (D) holding that burnett and its justification of uniformity is equally applicable to admiralty actions (E) holding that a complaint that asserts both admiralty jurisdiction and diversity jurisdiction is not an adequate 9h designation to trigger admiralty procedures
answer:

(D)