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: that she disapproved of what she reasonably believed to be unlawful retaliation. B. Form and Context To the extent that Thomas' conduct was expressive, the message was communicated to her immediate supervisor, Miller, and other court employees. She did not, however, attempt to inform the general public about the allegedly retaliatory practices. That Thomas chose to convey her views privately rather than publicly is not determinative of whether her expression is entitled to protection. See Givhan v. W. Line Consol. Sch. Dist., 439 U.S. 410, 415-16, 99 S.Ct. 693, 58 L.Ed.2d 619 (1979). Because content is the most important factor, we have concluded that speech about a matter of public concern may be protected even when made in a private context. See, e.g., Ceballos, 361 F.3d at 1174 (<HOLDING>); Ulrich, 308 F.3d at 979 ("[T]he public
Holding statements: (A) holding that when protected speech is inextricable from unprotected speech the court will treat the entire message as protected (B) holding that a written offer accepted by parol may constitute a sufficient memorandum of the contract provided the person making the offer is the party to be charged (C) holding that a memorandum given to the employees supervisors was protected speech when the memorandum alleged criminal wrongdo ing (D) holding that after the district court determined that the plaintiffs speech was protected the court was required to inform the jury of its ruling that knapps speech was constitutionally protected (E) holding the separate document rule violated when the alleged judgment was included with the memorandum and order of the court

A: (C)
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Q: 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

A: (B)
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Q: 966 So.2d 319, 326 (Fla.2007) (quoting 921.137(1), Fla. Stat. (2005)). See 921.137(1), Fla. Stat. (2008); Fla. R.Crim. P. 3.203(b) (effective Oct. 1, 2004). 10 . Arnold testified that he was experienced in trying capital cases but because he won the guilt phase portions of all the capital cases he tried, except one, he had only handled one prior penalty phase proceeding. 11 . Dr. McClain also administered the Miller Forensic Assessment of Symptoms test, the Trailmaking test, The State Trait Anger Expression Inventory-2 test, the Controlled Oral Word Association test, the Rey Complex Figure test, the Rey Auditory Verbal Learning test, and the Rey 15 Item test. She interviewed Hurst's mother and father, as well as his sister. 12 . Spencer v. State, 615 So.2d 688, 691 (Fla.1993)
Holding statements: (A) holding that the judge must allow the attorneys the opportunity to be heard on an initial 3850 motion in a capital case for the purpose of determining whether an evidentiary hearing is required and to hear legal argument relating to the motion (B) holding that a trial courts refusal to allow the defendant to attend the jury view was not prejudicial (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 the trial court should conduct a hearing to allow the parties to be heard including the defendant in person and to allow presentation of additional evidence before sentencing (E) holding trial court did not abuse its discretion in denying a continuance to allow defendant to present mitigating evidence in the form of letters and affidavits from family members when they were not requested until the day before the hearing

A:
(D)
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