TASK DEFINITION: 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.
PROBLEM: 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

SOLUTION: (E)

PROBLEM: to raise any claim contesting Defendants' entry into her home or taking of photographs, and she cannot add such a claim at this stage of the litigation. To the extent Plaintiff contends that the photographs are inadmissible pursuant to the exclusionary rule, the court disagrees there is no indication of an illegal search in any of Plaintiff's filings. It appears that Plaintiff voluntarily permitted Defendants to enter the home. After entering the home, the officers were entitled to photograph objects in their plain view, and they were also permitted to photograph evidence they viewed from outside the residence, such as the window screens. See Wilson v. Supt., Attica Corr. Facility, No. 00-CV-0767 (NAM)(GLS), 2003 WL 22765351, at *8 (N.D.N.Y. Nov. 24, 2003) (report and recommendation) (<HOLDING>), adopted, Order, 00-CV-0767 (NAM)(GS)
Holding statements: (A) holding seizure of evidence in plain view reasonable under fourth amendment (B) holding that visible contraband in plain view within the apartment provided probable cause for an arrest of person found therein (C) holding that the twolevel enhancement was appropriate where the gun cash and a drug ledger were found in one apartment and the drugs were found in a different apartment in the same building (D) holding that statements by defendant and apartment manager that defendant lived in the apartment where drugs were found demonstrated his control over the apartment even though no documents personal effects or keys were found (E) holding that photographs taken of items outside defendants apartment that were in plain view of the officer were properly admitted

SOLUTION: (E)

PROBLEM: and belief that the party's actions were not in violation of a bankruptcy stay); Fidelity Mortg. Investors v. Camelia Builders, Inc., 550 F.2d 47, 51, 57 (2d Cir.1976) (allowing imposition of costs, including reasonable attorney's fees under civil contempt powers for acts which bankruptcy judge found were done with "knowledge" of automatic stay and "deliberate[ ]" disregard of bankruptcy rules regarding requirements for relief), cert. denied, 429 U.S. 1093, 97 S.Ct. 1107, 51 L.Ed.2d 540 (1977); Drywall Tapers, Local 1974 v. Local 530, 889 F.2d 389, 394-95 (2d Cir.1989) (knowledge of violation and terms of injunction required to hold party in civil contempt), cert. denied, [494] U.S. [1030], 110 S.Ct. 1478, 108 L.Ed.2d 615 (1990); see also In re First RepublicBank Corp., 113 B.R. at 279 (<HOLDING>); In re Brilliant Glass, Inc., 99 B.R. [16] at
Holding statements: (A) recognizing power of bankruptcy court to impose sanctions on parties and counsel who willfully abuse the judicial process but not finding sanctions appropriate against debtor and his attorney for their repeated bankruptcy filings (B) recognizing power of bankruptcy court under 105 of the code and bankruptcy rule 9020 to impose contempt sanctions for violations of automatic stay (C) recognizing district courts authority to dispose of contempt action for violation of automatic stay of bankruptcy (D) holding that 105 authorizes bankruptcy courts to impose sanctions for civil contempt to compel compliance with a court order or compensate parties for losses caused by noncompliance (E) holding that section 105 grants statutory contempt powers in the bankruptcy context that may be used to award monetary and other forms of relief for automatic stay violations to the extent such awards are necessary and appropriate to carry out the provisions of the bankruptcy code

SOLUTION:
(B)