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]: which a sentence of one year or longer may be imposed. See 8 U.S.C. 1252(a)(2)(C), 1182(a)(2)(A), 1227(a)(2)(A)®️. Furthermore, 1252(a)(2)(B) precludes judicial review of: (i) any judgment regarding the granting of relief under [INA 212(h), 8 U.S.C. 1182(h) ] or (ii) any other decision or action of the Attorney General or the Secretary of Homeland Security the authority for which is specified under this subchapter to be in the discretion of the Attorney General or the Secretary of Homeland Security®️ 8 U.S.C. 1252(a)(2). However, despite the jurisdictional limitations in 1252(a)(2)(C) and (a)(2)(B), we are not precluded from reviewing constitutional claims or questions of law raised in a properly filed petition for review. 8 U.S.C. 1252(a)(2)(D); Balogun, 425 F.3d at 1359 (<HOLDING>); see also Frech v. U.S. Att'y Gen., 491 F.3d
Holding statements: (A) holding that the real id act gave us jurisdiction to review a criminal aliens petition for review of an order of removal raising a question of law (B) holding no jurisdiction to review order raising amount of bail and questioning jurisdiction to review denial of motion to reduce bond (C) holding that the real id act leaves this court deprived of jurisdiction to review discretionary and factual determinations (D) holding that an aliens express waiver of his right to appeal to the bia deprives this court of jurisdiction to consider the aliens subsequent petition for review (E) holding that a habeas petition filed more than 30 days after the effective date of the real id act cannot be transferred to the court of appeals as a petition for review for lack of jurisdiction
[A]: (A)

[Q]: (3) the de fendant's culpability in the fraud perpetrated by the controlled person. See Securities & Exchange Com'n v. First Jersey Securities, Inc., 101 F.3d 1450, 1472 (2d Cir.1996). First, as the Court has found, plaintiffs have failed properly to plead a violation of the 1934 Act. Second, as we also have noted, plaintiffs have failed properly to allege scienter and/or culpability on the part of "Merrill Lynch." Even had we found a properly pled violation of the 1934 Act, we would not automatically impute this violation to "Merrill Lynch" as a controlling entity. See Baesa, 969 F.Supp. at 242 ("[T]he law in this circuit is clear that a subsidiary's fraud cannot be automatically imputed to its corporate parent."). See also Chill v. General Elec. Co., 101 F.3d 263, 270 (2d Cir.1996) (<HOLDING>). Novak, 997 F.Supp. at 435. Finally the Court
Holding statements: (A) holding that a parent must exercise some control over the subsidiarys activities which does not require that the subsidiary be controlled to an ultimate degree by its parent although something more than mere passive investment by the parent is required the parent must have and exercise control and direction over the affairs of its subsidiary in order for venue to be proper (B) holding that district court has the power to decide what portion of subsidiarys income should be reallocated to its parent (C) holding that a parent company would at the very least have to have been deliberately blind to its subsidiarys fraud in order to have the requisite scienter (D) holding that even in separate trial other crimes evidence would not have been admissible and identification testimony would have been admissible (E) holding that a subsidiarys contacts can be imputed for purposes of service of process where a parent uses the subsidiary to do what it otherwise would have done itself
[A]: (C)

[Q]: Moreover, the lawful exercise of the Government's tax collection powers does not amount to a taking. See U.S. Shoe Corp. v. United States, 296 F.3d 1378, 1383 (Fed.Cir.2002) (the ruling that imposition of the federal income tax does not constitute a taking under the Fifth Amendment); see also Branch ex rel. Me. Nat'l Bank v. United States, 69 F.3d 1571, 1576-77 (Fed.Cir.1995) ("enforcement action [of the constitutional tax assessment], including seizure of the property, could not be challenged as a taking"); see also First Atlas Corp. v. United States, 23 Cl.Ct. 137, 141 (1991), aff'd per curiam, 954 F.2d 733 (Fed.Cir.1992) (concluding that the filing of a notice of a hen, standing alone, does not constitute a taking); Castillo Morales v. United States, 19 Cl.Ct. 342, 345 (1990) (<HOLDING>). In this ease, the Complaint alleges that the
Holding statements: (A) holding that a subsequent action was not barred because the initial court did not have jurisdiction over the claim (B) holding that irs may not levy against bank account of delinquent taxpayer held in tenancy by the entirety where taxpayer did not have unilateral right to withdraw funds (C) holding that the court of claims did have jurisdiction over plaintiffs statutory claim for back pay including arguments based on the first amendment (D) holding that the court does not have jurisdiction over takings claims because where a taxpayer disputes an irs levy on its property the appropriate course of action is a direct challenge of the levy not the prosecution of a fifth amendment claim (E) holding that the court of claims did not have jurisdiction over plaintiffs first amendment claim of improper removal
[A]:
(D)