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: 203, 216, 85 S.Ct. 398, 13 L.Ed.2d 233 (1964) (“The Board’s power [to order remedies] is a broad discretionary one, subject to limited judicial review.”); McKinney ex rel. N.L.R.B. v. Southern Bakeries, LLC, 786 F.3d 1119, 1125 (8th Cir. 2015) (noting the NLRB’s broad remedial powers to remedy employer violations in the shape of unfair labor practices); Medallion Kitchens, Inc. v. NLRB, 811 F.2d 456, 460 (8th Cir. 1987) (observing that the NLRA affords “the Board broad .latitude in fashioning remedies for unfair labor practices”). To illustrate further, should an employer commit misconduct while she is at the bargaining table, so to speak, the NLRB may mandate the employer to reimburse the corresponding labor organization for bargaining expenses. See HTH Corp., 361 NLRB No. 65 (2014) (<HOLDING>). With respect to labor schedules and other 
 Holding statements: (A) holding there was no jury trial right where court ordered reinstatement and back pay to teachers fired after desegregation order in discrimination case back pay is equitable (B) recognizing nlrbs power to order reinstatement front pay back pay wideranging ceaseanddesist orders furnishing the union with relevant information and noticereading requirement among other remedies (C) holding that back pay may be awarded to the date of judgment (D) holding that an award of back pay is an issue for the court (E) holding in an adea case that when after acquired evidence of employee wrongdoing cut off accrual of back pay reinstatement or the award of front pay was inappropriate

A: (B)
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Q: rights, it must be settled in court. The permit may thus be perfectly valid, so far as the conservation laws are concerned, and yet the permittee’s right to drill under it may depend upon his establishing title in a suit at law. Id. at 191. While we noted that the Railroad Commission “should not do the useless thing of granting a permit to one who does not claim the property in good faith,” the Railroad Commission’s determination of the propriety of the permit has no effect on the propriety of the permittee’s potentially tortious actions. Id. Of course, statutory remedies may preempt common law actions or other standards that may set the bar for liability in tort, but a permit is not a get out of tort free card. Cf. MCI Sales & Serv., Inc. v. Hinton, 329 S.W.3d 475, 494, 499 (Tex.2010) (<HOLDING>). But in this case, the statute authorizing the 
 Holding statements: (A) holding that a state common law claim seeking to require automobile manufacturers to install airbags would frustrate the purposes of the federal safety standard regulations adopted under the federal motor vehicle safety act which did not require manufacturers to do so and therefore was preempted by conflict (B) holding design planning and enforcement of bus safety rules for school bus transportation were not operation of motor vehicle under section 4145 (C) holding that the sensible and popular understanding of what a motor vehicle accident entails necessarily involves the motor vehicle being operated as a motor vehicle  (D) holding the federal motor vehicle safety standards do not preempt jury findings that a bus manufacturers buses were defectively designed (E) holding that the statutory definition of motor vehicle is not controlling

A:
(D)
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