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. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

[EX Q]: matter. When it is clear, however, from the relevant parts of the contract taken together and considered with the facts and circumstances surrounding the execution of the agreement, that the obligation in question was within the contemplation of the parties or was necessary to effect their intention, then such obligation may be implied and enforced. But when the contract between the parties speaks to the obligation sought to be implied, the courts will not write that implied obligation into the contract. Stated conversely, there may be an implied covenant on the part of the lessee (in the absence of any expressed on the subject as in the lease).[ ] Id. (citations, alterations, and quotation omitted). See also Nearburg v. Yates Petroleum Corp., 123 N.M. 526, 943 P.2d 560, 569 (1997) (<HOLDING>). Thus, in accordance with New Mexico law, any 
 Holding statements: (A) recognizing that endorsement would prevail if inconsistent with policy provisions (B) holding that courts cannot imply covenants which are inconsistent with express provisions (C) holding that state courts may not enforce racially restrictive covenants (D) holding that the restrictive covenants at issue are unenforceable as a matter of public policy (E) holding that the law will not imply a contract where there is an existing express contract covering the same subject matter
[EX A]: recognizing that endorsement would prevail if inconsistent with policy provisions

[EX Q]: found it “difficult to maintain on a priori grounds that sex is physically dangerous” to every potential victim under the statute. Id. at 299. The First Circuit examined a similar statute-punishing a person over the age of 18 who engages in sexual intercourse with a person between 14 and 16-in United States v. Sacko, 178 F.3d 1 (1st Cir.1999). The court determined that statutory rape crimes fall within the exception to the categorical approach because they “cover[ ] conduct both inside and outside the ‘violent felony’ sphere.” Id. at 4-5. We agree with the First and the Seventh Circuits that statutory rape statutes that include more mature victims and do not contain aggravating factors are not subject to the strict categorical approach articulated in Taylor. See Seaton, 45 F.3d at 111 (<HOLDING>). Thus, this case should be remanded for the 
 Holding statements: (A) holding the crime of conspiracy is committed or not before the substantive crime begins (B) holding that a court must only look to the statutory definition not the underlying circumstances of the crime to determine whether a given offense is by its nature a crime of violence for purposes of 18 usc  16 (C) holding that if a crime is broadly defined the court can look beyond the elements of the crime (D) holding that once the statute is found to be divisible the court must look to the charging papers and judgment of conviction to determine if the actual crime of which defendant was convicted was a crime of violence but emphasizing that the court is not to examine the particular facts underlying the conviction (E) holding that conviction of a crime requires proof beyond a reasonable doubt of every fact necessary to constitute the crime
[EX A]: holding the crime of conspiracy is committed or not before the substantive crime begins

[EX Q]: 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 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