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: at 1459-60 (references to subsidiary as “division” of Kodak not equivalent to evidence that two companies operated as “single economic entity”); Akzona, 607 F.Supp. at 238 (language of annual report and employee testimony describing subsidiaries as divisions of parent not sufficient, even in conjunction with other evidence, to establish alter ego relationship). ... In a case presenting similar questions, the Ninth Circuit found no alter ego relationship was created where the parent company guaranteed loans for the subsidiary, reviewed and approved major decisions, placed several of its directors on the subsidiary’s board, and was closely involved in the subsidiary’s pricing decisions. Kramer Motors, Inc. v. British Leyland, Ltd., 628 F.2d 1175, 1177 (9th Cir.1980).... Id. at 927-928 (<HOLDING>). Here, plaintiffs proffer evidence that CNOFG 
 Holding statements: (A) holding that the general corporate laws are incorporated into the corporate charter (B) holding that to establish that subsidiary is agent of parent for jurisdictional purposes the parent must exert control that is so pervasive and continual that the subsidiary may be considered an agent or instrumentality of the parent notwithstanding the maintenance of corporate formalities (C) holding that because the corporate parent and subsidiary defendants before it observed all of the corporate formalities necessary to maintain corporate separateness notwithstanding the parents active involvement in the subsidiaries operations the evidence did not establish that the entities were alter egos of one another (D) holding constitutional due process requires that personal jurisdiction cannot be premised on corporate affiliation or stock ownership alone where corporate formalities are substantially observed and the parent does not exercise an usually high degree of control over the subsidiary (E) holding that under north carolina law a corporate parent cannot be held liable for the acts of its subsidiary unless the corporate structure is a sham

Answer: (C)


Question: created a policy or custom under which unconstitutional practices occurred, or allowed the continuance of such a policy or custom, (4) the defendant was grossly negligent in supervising subordinates who committed the wrongful acts, or (5) the defendant exhibited deliberate indifference ... by failing to act on information indicating that unconstitutional acts'were occurring. Id. at 127 (citing Colon v. Coughlin, 58 F.3d 865, 873 (2d Cir.1995)). The Supreme Court’s decision in Iqbal, 556 U.S. 662, 129 S.Ct. 1937, which found that a supervisor can be held liable only "through the official’s own individual actions,” id. at 676, 129 S.Ct. 1937, arguably casts doubt on the continued viability of some of the categories set forth in Hastings On Hudson and Colon. See Grullon, 720 F.3d at 139 (<HOLDING>). For the purposes of this case, however, it is 
 Holding statements: (A) holding the same with respect to an apartment (B) holding that no heightened showing is required (C) holding the same with respect to violations of the fifth amendment (D) recognizing that opinion work product subject to discovery upon heightened showing of compelling need (E) recognizing chat iqbal may have heightened the requirements for showing a supervisors personal involvement with respect to certain constitutional violations

Answer:
(E)