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.

Ex 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

Ex Output:
(E)


Ex Input:
as here, the recalcitrant witness is at liberty pending appeal. In so holding, we join all of the circuits which have squarely addressed the issue. See In re Grand Jury Matter, 906 F.2d 78, 82-83 (3d Cir.1990), cert. denied sub nom. Backiel v. United States, — U.S. -, 111 S.Ct. 509, 112 L.Ed.2d 521 (1990); In re Sealed Case, 829 F.2d 189 (D.C.Cir.1987); In re Grand Jury Proceedings, 785 F.2d 629, 631 n. 4 (8th Cir.1986); United States v. Johnson, 736 F.2d 358, 361-62 n. 5 (6th Cir.1984); In re Witness Before Special October 1981 Grand Jury, 722 F.2d 349, 353 (7th Cir.1983); In re Rosahn, 671 F.2d 690, 694 (2d Cir.1982); Brown v. United States, 465 F.2d 371, 372 (9th Cir.1972). But see In re Berry, 521 F.2d 179 (10th Cir.), cert. denied, 423 U.S. 928, 96 S.Ct. 276, 46 L.Ed.2d 256 (1975) (<HOLDING>). The foregoing cases have noted that the 
 Holding statements: (A) holding that the deadmans statute should not be extended by judicial construction to cases not clearly within its terms (B) recognizing that denying outofeell exercise for extended periods may constitute cruel and unusual punishment (C) holding that it may not (D) holding that the statutes 30 day provision is mandatory and may not be extended and dicta that it may not be extended by release from incarceration (E) holding that statutory habeas jurisdiction extended to guantanamo

Ex Output:
(D)


Ex Input:
to determine if it had been stolen. Thus, Offenbacher’s questions were directly related in scope to his reasonable suspicion that a crime had occurred. See United States v. Burton, 334 F.3d 514, 518 (6th Cir.2003) (“ ‘Questions that hold potential for detecting crime, yet create little or no inconvenience, do not turn reasonable detention into unreasonable detention.’ ” (quoting United States v. Childs, 277 F.3d 947, 954 (7th Cir.2002) (en banc))). 3. Terry Frisk and Search of the Car Next, Wright claims that the Terry frisk of him was unconstitutional because the articulable and objective facts existing at the time of the frisk could not support a reasonable belief that Wright was armed and dangerous. Pennsylvania v. Mimms, 434 U.S. 106, 111-12, 98 S.Ct. 330, 54 L.Ed.2d 331 (1977) (<HOLDING>). Here, the early-morning stop occurred in an 
 Holding statements: (A) holding an officer may order a passenger to get out of a car during a traffic stop and may frisk a passenger for weapons if the officer reasonably suspects the passenger is armed and dangerous (B) holding that a police officer may order an individual out of his car and frisk him for weapons if there is a reasonable belief that the individual is armed and dangerous (C) holding that an officer must be able to point to particular facts from which he reasonably inferred that the individual was armed and dangerous (D) holding that the officer had reasonable belief that the occupants of the vehicle were armed where the officer knew that drug dealers are frequently armed and therefore frisk of the vehicle was permissible (E) recognizing that an officer must have a reasonable articulable suspicion that the person has been is or is about to be engaged in criminal activity to frisk an individual for weapons and must have probable cause to conduct a further seizure

Ex Output:

(B)