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:
See Lorber 675 F.2d at 1067. The court noted that the classification of the surcharge as a non-tax fee was “a close question,” but concluded that because the surcharge was triggered by “voluntary” choice, the surcharge was possessed more of the character of a service fee than that of a tax. See id. The Lorber court also held that extending priority status to the surcharge was contrary to the trend of then-recent amendments to § 64 of the old Bankruptcy Act, which tended toward the erosion of the preferred status of taxes. See id., 675 F.2d at 1067-68. The court explained that, following the grant by Congress of priority status to claims for taxes, the federal government and its state and local counterparts began to increase the types and levels of taxation. See id. (citing S. REP. NO. (<HOLDING>). Even courts in the Ninth Circuit, purporting 
 Holding statements: (A) holding that reimbursement claims were excise taxes under lorber (B) holding that ohios reimbursement claims met the lorber criteria but were not excise taxes because they were not universally applicable to similarly situated entities and in addition disadvantaged private creditors with like claims (C) holding west virginias reimbursement claims were excise taxes under lorber suburban ii and the chateaugay district court decision (D) holding reimbursement claims were excise taxes under the lorber test without addressing the bankruptcy codes central policy of equal distribution (E) holding that michigan reimbursement claims were excise taxes under both lorber and suburban ii

Ex Output:
(E)


Ex Input:
540 U.S. -, 124 S.Ct. 1019, 157 L.Ed.2d 1016 (2004) (citing United States v. Henry, 447 U.S. 264, 270, 100 S.Ct. 2183, 65 L.Ed.2d 115 (1980) and Michigan v. Jackson, 475 U.S. 625, 632 n. 5, 106 S.Ct. 1404, 89 L.Ed.2d 631 (1986)). 20 . See United States v. Cuong Gia Le, et al., Criminal No. 03-48-A (E.D.Va. December 9, 2003) (Ex Parte Order). 21 . Only one of the six charged defendants — • Cuong Gia Le — had been charged prior to the return of the Superseding Indictment. 22 . See Schwartz, 372 F.2d at 682 (citing Mallory, 354 U.S. at 454, 77 S.Ct. 1356). 23 . The statute also provides a limited "safe harbor" for a voluntary confession made after arrest, but before arraignment, "if such confession was made or given by such person within six hours immediately following (6th Cir.1991) (<HOLDING>); United States v. Elkins, 774 F.2d 530, 534 n. 
 Holding statements: (A) holding texas law governs the procedural matter of preservationoferror requirements even if another jurisdictions law governs substantive issues (B) holding that  3501 not mcnabbmallory governs the admissibility of confessions in federal court (C) holding that federal law governs remedies available under title ix (D) holding that federal law governs res judicata effect of an earlier federal judgment based on federal law (E) holding that federal common law governs equitable remedies available under erisa

Ex Output:
(B)


Ex Input:
tam complaints, Relator Mayes and Relators Lutz and Webster have filed amended complaints. 2 . In briefing related to the multiple pending motions to dismiss, some Defendants argue that the 2010 amendment that made it clear that a claim resulting from an AKS violation was a false claim operated only in a prospective nature, (See, e.g,, Dkt. No. 146-1 at 17). However, this Court finds that the weight of authority supports the conclusion that the 2010 amendment adding 42 U.S.C. 1320a-7b(g) was merely a clarification of the law; claims tainted by AKS violations constitute false claims for the purposes of the FCA regardless of whether the violation occurred before or after the 2010 amendment. See, e.g., U.S. ex rel. Wilkins v. United Health Grp., Inc., 659 F.3d 295, 312 n.19 (3d Cir. 2011) (<HOLDING>); U.S. ex rel. Westmoreland v. Amgen, Inc., 812 
 Holding statements: (A) holding that a legislative amendment that appeared to approve the analysis of a recent indiana supreme court case was a clarification rather than an amendment (B) holding the sixth amendment applicable to the states through the fourteenth amendment (C) holding that the fourteenth amendment incorporated the sixth amendment right to counsel (D) holding that federal rule of civil procedure 15c2 giving court discretion to permit amendment of complaint applies to  2255 petitions insofar as a district court may in its discretion permit an amendment to a petition to provide factual clarification or amplification after the expiration of the oneyear period of limitations as long as the petition itself was timely filed and the petitioner does not seek to add an entirely new claim or new theory of relief (E) holding that the 2010 amendment was a clarification

Ex Output:

(E)