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.

Q: 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

A: (E)
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Q: any physician that described her as obese, much less gave an opinion that her weight imposed additional limitations upon her or exacerbated her other conditions. Therefore, even if Reynolds’ silence on the issue of obesity is not deemed to waive consideration of that issue, it does not appear that evidence existed regarding her obesity that the ALJ should have considered. The ALJ also did not err in assessing Reynolds’ credibility. An ALJ is in the best position to observe witnesses’ de meanor and to make an appropriate evaluation as to their credibility. Walters v. Comm’r of Soc. Sec., 127 F.3d 525, 531 (6th Cir.1997). Therefore, an ALJ’s credibility assessment will not be disturbed “absent compelling reason.” Smith v. Halter, 307 F.3d 377, 379 (6th Cir.2001); Walters, 127 F.3d at 531 (<HOLDING>). In making a credibility determination, Social 
 Holding statements: (A) holding that agency interpretation which is reasonable is entitled to deference (B) holding that the courts conclusion that transfer was appropriate is to be accorded great deference (C) holding that the district courts credibility assessments are entitled to deference and reviewed for clear error (D) recognizing aljs credibility assessment is entitled to great weight and deference (E) holding that an unambiguous plea agreement is entitled to great evidentiary weight

A: (D)
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Q: Perkins did not involve a situation, as here, in which the Board terminated an interference that was mistakenly declared because it initially overlooked the applicability of § 135(b). Because the Board should terminate an interference once it determines that there is a § 135(b) bar, the Board acts in accordance with § 135 when it refuses to address other issues of priority or patentability raised in that interference. Furthermore, the issues presented in the remaining cases cited by Berman, Quinn, Wu, Schulze, and Gartside, did not concern whether the Board is compelled to decide certain issues of patentability, and did not involve a § 135(b) bar. Rather, those cases merely applied the holding of Perkins to facts not presented here. See Guinn, 96 F.3d at 1421-22, 40 USPQ2d at 1159 (<HOLDING>); Wu, 129 F.3d at 1242, 44 USPQ2d at 1645 
 Holding statements: (A) holding that a partys filing of a statutory disclaimer of all interfering claims does not divest the board of jurisdiction to enter judgment against that party (B) holding that section 1429 does not divest district court of jurisdiction when deportation proceedings are pending (C) holding that summary judgment on one claim that reduced amount in controversy below statutory minimum did not divest court of jurisdiction (D) holding that notice of appeal did not divest the district court of jurisdiction at the time it was filed because a motion for reconsideration was pending (E) holding that bankruptcy court possessed jurisdiction to enter money judgment in noncore proceeding against third party

A:
(A)
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