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]: removal of the access can result in a taking under Article I, section 18, of the Oregon Constitution, if the state’s use is for a purpose other than a road purpose. But, in Judge Armstrong’s view, any modification of a road for road purposes that denies a landowner’s access does not give rise to a compensable taking. In so concluding, Judge Armstrong discounts as “dictum” the Supreme Court rationale in Burk that an abutter’s right of access to a conventional Highway “can be divested only by condemnation of the easement appurtenant to the abutting property.” 200 Or at 231. Judge Armstrong explains that the court’s conclusion in Burk cannot be reconciled with the court’s analysis in more recent cases in the context of regulations that affect road access. See, e.g., Schrunk, 242 Or at 73 (<HOLDING>). If, Judge Armstrong’s concurrence reasons, a 
 Holding statements: (A) holding that inverse condemnation claim challenging as a regulatory taking the states placement of a guard rail that blocked former access was not ripe for adjudication where owners had failed to apply for permit for alternative approach and it therefore was not possible to assess whether a taking had occurred as a result of a deprivation of all reasonable access (B) holding in an inverse condemnation case that the abutting landowners right of direct access was subservient to the city of portlands proper exercise of its governmental powers for purposes of public safety and convenience and that the elimination of access from the landowners property to the affected street did not constitute a taking (C) holding ripe a claim for a pre1987 taking because prior to first english california law did not permit landowners to seek compensation for a regulatory taking through an action in inverse condemnation (D) recognizing that the evidence establishes that direct access to landowners property was always from the stafford straightaway factually there was never any direct access from the stafford curve rather this portion of the roadway like davis street and the route 81 ramps was merely part of an adjacent road system providing a convenient flow of traffic in the direction of landowners property (E) holding that regulatory restrictions on abutting landowners right of ingress and egress are not compensable when landowner has adequate alternative means to access property
[A]: (B)


[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)


[Q]: is a portion of the retirement benefits represented by the number of years of the marriage divided by the husband's [or wife's] employment. The wife [or h e Woodward formula, stating that "the decision to give equal credit for each year of [Husband's] service in the plans is consistent with the approach set forth in [Woodward ]." The court also reasoned that it was not able to apply "strict] Woodward formulas because the benefits were converted to lump sums before the end of the marriage." Finally, the court acknowledged that a significant portion of Husband's benefits accrued during the years the parties were married, and announced its intention to "make some equitable adjustments to recognize that." In so doing, the trial court was clearly acting within its discretion. See id. (<HOLDING>). 128 Contrary to Wife's argument, we determine 
 Holding statements: (A) holding it is within the trial courts discretion to choose on a casebycase basis the method although expressly rejecting the reserved jurisdiction method (B) holding that the method used to distribute retirement benefits was properly a matter within the trial courts discretion (C) holding that it was within the trial courts discretion to refuse any additional discovery and that the courts refusal to allow additional discovery was not an abuse of discretion (D) holding that such a decision was within the trial courts discretion (E) recognizing this method
[A]:
(B)