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.
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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: of the contract, the plaintiffs claim will only sound in contract. Id. In operation, the rale restricts contracting parties to contractual remedies for those economic losses associated with the relationship, even when the breach might reasonably be viewed as a consequence of a contracting party’s negligence. See Jim Walter Homes, Inc. v. Reed, 711 S.W.2d 617, 618 (Tex.1986) (“When the injury is only the economic loss to the subject of a contract itself, the action sounds in contract alone.”). In other words, the economic loss rule precludes recovery of economic losses in negligence when the loss is the subject matter of a contract between the parties. Coastal Conduit & Ditching, Inc. v. Noram Energy Corp., 29 S.W.3d 282, 285 (T .3d 355, 378 (Tex.App.-Fort Worth 2012, pet. denied) (<HOLDING>). Therefore, we overrule JP Morgan’s fifth 
 Holding statements: (A) holding that subject to certain exceptions the economic loss rule bars recovery in tort for economic damages arising out of matters governed by contract (B) holding that economic loss rule precludes recovery of economic damages only in the absence of personal injury or property  damage claims (C) recognizing fraud in the inducement claims independent of contract claims without discussion of economic loss rule (D) holding economic loss rule did not bar recovery of tort damages on statutory fraud claim based upon fraudulent inducement (E) holding economic loss rule did not bar negligent misrepresentation claim where parties had no contract

Answer: (D)


Question: 1998) (<HOLDING>). AFFIRMED. BOOTH, POLSTON and HAWKES, JJ., 
 Holding statements: (A) holding that statute prohibiting conduct that obstruets or unreasonably interfere with free ingress or egress to and from public buildings was not impermissibly vague (B) holding in the context of the invocation of the right to counsel that interpretation is only required where the defendants words understood as ordinary people would understand them are ambiguous (C) holding that statute prohibiting affray was not impermissibly vague because ordinary people could understand the meaning of affray (D) recognizing that where the statutory language is not ambiguous  the plain and ordinary meaning of the statute must be given effect (E) holding that term unreasonably loud is not impermissibly vague

Answer:
(C)