TASK DEFINITION: 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.
PROBLEM: 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

SOLUTION: (B)

PROBLEM: resource. Power that is not exercised is not management or control even though in a legal sense the resource may belong in part or appertain to that party. While the Government is correct in their argument that there is not a double recovery until the total value of the damaged or injured resource has been recovered, a given trustee cannot recover more than what its stewardship is determined to be. To allow otherwise would create the undesirable situation of a race to the courthouse between co-trustees with the first in time being the first in right. Moreover, once a state, federal or other public trustee recovers such damages, res judicata would prevent a second trustee from recovering the same public losses. Alaska Sport Fishing Ass’n v. Exxon Corp., 34 F.3d 769 (9th Cir.1994) (<HOLDING>). Likewise, settlement would be discouraged by 
 Holding statements: (A) holding that claims to the vsf benefits under various theories were barred by the res judicata effect of the state court judgment in castellano iii (B) holding that the plaintiffs earlier claims of infringement by possession and its later claims of infringement by use of its source code arose from the same nucleus of operative facts and therefore the later claims were barred by res judicata (C) holding that a trustees claim was barred by res judicata and stating that the trustee could have asked the bankruptcy court to reserve his fraud claims for later adjudication which would have avoided his claims being barred (D) holding that the plaintiffs claims were barred by res judicata when the federal courts judgment was finalized by denial of his petition for certiorari (E) holding that the united states and the state of alaska as public trustees under the cwa and cercla could recover all lost use damages caused by the spill and that private claims for lost recreational use were barred under res judicata

SOLUTION: (E)

PROBLEM: not be addressed. Y. Conclusion The trial court did not err in identifying, valuing, or dividing the parties’ property. Those portions of the judgment are affirmed. The record is insufficient for this court to determine whether Wife’s income-producing property is adequate to meet her reasonable needs. Therefore, the maintenance order is reversed, and the cause is remanded to the trial court to reconsider the maintenance issue. All concur. 1 . All statutory references are to the Revised Statutes of Missouri 2000. 2 . Generally, income tax is not owed on an inheritance. In this case, however, the parties’ 1992 joint income tax return designated Wife's inheritance of $685,285 as income from IRA distributions, and income tax was paid on it. 3 . Husband cites Beckham, 41 S.W.3d at 912-14 (<HOLDING>); Cuda v. Cuda, 906 S.W.2d 757, 759 
 Holding statements: (A) holding that home purchased with spouses separate funds prior to marriage was transmuted into marital property because mortgage payments made from joint account home was used as marital residence and both parties devoted resources and energy into home (B) holding that furniture and furnishings for marital residence purchased with separate funds were transmuted into marital property because they were acquired and treated as communal property (C) holding that home purchased with separate funds and titled in one spouses name was transmuted into marital property because home was used as marital residence and the other spouse contributed to payments and repairs on home (D) holding that separate property valued at 45000 was transmuted to marital property when improved by 3800 of marital property (E) holding that the lower court failed to account for payments made in connection with the marital home including mortgage payments

SOLUTION:
(A)