TASK DEFINITION: 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.
PROBLEM: 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

SOLUTION: (B)

PROBLEM: that is presumptively constitutional). The only case of which I am aware construing DeFillippo and denying qualified immunity is Carey v. Nevada Gaming Control Board, 279 F.3d 873 (9th Cir. 2002). But in that case “two Ninth Circuit cases [were] directly on point” because they had declared parallel statutes of other States — permitting an arrest for refusing to identify oneself — unconstitutional. Id. at 881. That of course does not remotely describe today’s case. Nor does Sandul v. Larion, 119 F.3d 1250 (6th Cir.1997), offer any refuge to Leonard. It dealt not with the question whether an officer could be denied qualified immunity for failing to predict a judicial ruling declaring a statute unconstitutional but with whether the statute covered the plaintiffs conduct. See id. at 1256 (<HOLDING>). In the end, Leonard not only asks us to take 
 Holding statements: (A) holding that an arrest to retrieve car keys where ownership of the car was in dispute was not supported by probable cause (B) holding that under fourth amendment standards for determining probable cause for arrest and probable cause for search and seizure are same (C) holding that shouting epithets from a moving car did not provide probable cause to arrest the plaintiff under a disorderlyconduct statute (D) holding invalid warrant did not create probable cause for arrest (E) holding that warrantless arrest based on probable cause did not violate the fourth amendment

SOLUTION: (C)

PROBLEM: in the state courts of Arizona. The Supreme Court reversed the Arizona court judgment in favor of the trader, holding that no jurisdiction existed therefor. That holding appears based on two grounds: one, that Arizona had not accepted and assumed Public Law 280 jurisdiction; and two, that to allow “the exercise of state jurisdiction here would undermine the authority of the tribal courts over Reservation affairs and hence would infringe on the right of the Indians to govern themselves.” Id., 358 U.S. at 223, 79 S.Ct. at 272. Most of the succeeding litigation has been attempts to apply that test rather than focusing on the exceptions to Public Law 280 jurisdiction. See Washington v. Confederated Tribes of Colville Indian Reservation, 447 U.S. 134, 100 S.Ct. 2069, 65 L.Ed.2d 10 (1980) (<HOLDING>); White Mountain Apache Tribe v. Bracker, supra 
 Holding statements: (A) holding that states have authority to tax sales of cigarettes to nonmembers of the tribe (B) holding that an express pass through statement is not necessary before an indian tribe may be required to collect cigarette taxes (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding property lien for nonpayment of sales tax was beyond boroughs authority to collect sales tax (E) holding that both the state and the tribe can tax cigarette sales to nonindians

SOLUTION:
(E)