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.

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
(B)

the B-side breakers were cross-phased caused transformer B to fail, and the failure of transformer B necessitated its testing, removal, oil disposal, repair and reinstallation. No additional link in the causal chain was necessary to bring about the injury or damages. The parties can be “conclusively presumed to have foreseen” that Powell’s substandard performance would result in the failure of the transformer and that failure of a transformer would require HP to incur costs associated with repairing it. Cf. Arthur Andersen, 945 S.W.2d at 816. We are not persuaded otherwise by Powell’s argument that direct damages in this case should be limited to the cost of uncrossing the wrongfully crossed cables or the difference between the value of Powell’s actual services and the value of t *8-9 (<HOLDING>). Powell asserts that these provisions refer to 
 Holding statements: (A) holding that where electricity supplier had its employees on construction site from time to time in connection with supplying temporary electricity any knowledge suppliers employees had of building construction was incidental to supplying electricity thus construction worker who was injured when he contacted live highvoltage electrical transmission lines wholly failed to establish any reason why electricity supplier should have foreseen injury and no duty arises to act to prevent such unanticipated injury (B) holding costs of providing power during construction delay were direct damages because contract provision specified that owner would provide electricity to construction site (C) recognizing the rights of third parties who were not signatories to a construction contract (D) holding that construction safety manuals and codes were properly admitted as objective standards of safe construction (E) holding that whether clause in construction contract providing that no damages would be available for delay was enforceable was a factual question where there was evidence that damages resulted from unreasonable delay beyond the contemplation of the parties
(B)

sufficient evidence was presented at trial to support the verdict awarding Hinton $10,000 in back pay. REVERSED and REMANDED for reinstatement of the jury’s verdict. THOMPSON and TORPY, JJ„ concur. 1 . Interestingly, the federal circuit courts are not in agreement on the issue of whether a claim under Title VII's participation clause must be filed in “good faith". Some courts have held that charges made under both the opposition clause and the participation clause include a reasonable, good faith requirement. See Mattson. Other federal courts have held that a plaintiff merely has to file a charge with the EEOC, regardless of whether it was filed in good faith or not, to be protected under the participation clause. See Johnson v. University of Cincinnati, 215 F.3d 561 (6th Cir.2000) (<HOLDING>). The Eleventh Circuit has refused to decide 
 Holding statements: (A) holding plaintiff must make concrete showing of a prima facie claim of actionable harm denying motion to quash subpoena to undercover identity of doe defendants where inter alia plaintiff offered sufficient evidence to show it could establish prima facie claim (B) holding that a plaintiff bringing a retaliation claim under title vii must establish a prima facie case of retaliation by showing that she engaged in a protected activity that she was subjected to an adverse employment action by her employer and that there was a causal link between the two (C) holding to establish a claim of retaliation under title viis participation clause plaintiff must make a prima facie case by showing that defendants discharged him because he filed a claim with the eeoc (D) holding to establish a prima facie case of racial discrimination a plaintiff must show he 1 (E) holding that the plaintiff failed to establish a prima facie case of retaliation because there was no evidence that the decisionmaker knew of the plaintiffs protected conduct

(C)