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: 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

A: (E)
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Q: Jones v. Wilson (In re Wilson), 72 B.R. 956 (Bankr. M.D.Fla.1987); McCullough v. Suter (In re Suter), 59 B.R. 944 (Bankr.N.D.Ill.1986). Palmer argues that the BAP erred in distinguishing among the various subsections of section 523 on the issue of the discharge of punitive damages. He notes that courts have found that punitive damages are nondischargeable under section 523(a)(4), which bars discharge of debts “for fraud or defalcation while acting in a fiduciary capacity, embezzlement or larceny,” 11 U.S.C. § 523(a)(4), and under section 523(a)(6), which bars discharge of debts “for willful and malicious injury by the debtor to another entity or to the property of another entity,” 11 U.S.C. § 523(a)(6). See, e.g., Klemens v. Wallace (In re Wallace), 840 F.2d 762 (10th Cir.1988) (<HOLDING>); Moraes v. Adams (In re Adams), 761 F.2d 1422, 
 Holding statements: (A) holding without discussion of the punitive damages issue that judgment for embezzlement which included actual and punitive damages was nondischargeable (B) holding that punitive damages are not fines (C) holding punitive damages nondischargeable under  523a6 when such damages are based on the same conduct as the underlying nondischargeable judgment (D) holding without discussion of the punitive damages issue that both actual and punitive portions of judgment for defalcation while acting in a fiduciary capacity were nondischargeable (E) holding a court may not award punitive damages

A: (A)
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Q: of the deeds executed each year. When the intent of the grantor is clear, as here, neither the trial court nor this court can ignore the rights created by the express grant. See Seastrunk v. Walker, 156 S.W.2d 996, 997 (Tex.Civ.App.—Waco 1941, writ ref’d w.o.m.). He intended the easements to be “[appurtenant] to the lands and premises [therein] described”— i.e., appurtenant to the estates described in the deeds to his children. Thus, interpreting all of the deeds executed in the same year as one instrument, we hold as a matter of law that B.D. Douthitt created by express grant an easement in Donna and Cameron to cross James’ property. The easements are appurtenant to Donna’s and Cameron’s tracts. See Stuart v. Larrabee, 14 S.W.2d 316, 319 (Tex.Civ.App.—Beaumont 1929, writ ref’d) (<HOLDING>). LOCATION That B.D. Douthitt left the exact 
 Holding statements: (A) holding same as to an implied easement appurtenant (B) holding that the burden on the servient estate cannot be increased without the consent of the owners of the servient estate and that the owner of the dominant estate to which the appurtenant easement is attached has no power to convey or expand use of that easement in connection with a tract of land owned by another (C) holding that an easement appurtenant to a freehold estate of a dowager expired with that estate (D) holding that an appurtenant easement is an incident of the estate granted and passes with it (E) holding that an easement agreement and an unrecorded easement plan created an easement

A:
(D)
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