instruction:
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.
question:
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
answer:
(B)

question:
that he was on S.L.'s property, and he admitted that he took cigarettes and a lighter from the patio table. According to the recorded statement that Andrus gave to Detective Le-wallen, after' entering S.L.'s garage, An-drus changed his mind about being on S.L.'s property and decided to leave. The evidence at trial shows that Andrus did not have permission to be on the property or in S.L.'s garage or breezeway. Given the circumstances proven by the evidence admitted during Andrus's trial, the jury could have reasonably inferred from the evidence that Andrus, when entering the garage or breezeway, intended to commit theft under a standard of beyond reasonable doubt even if he later changed his mind - about committing a crime. See Mauldin v. State, 628 S.W.2d 793, 795 (Tex.Crim.App.1982) (<HOLDING>); Solis v. State, 589 S.W.2d 444, 446
Holding statements: (A) holding defendants plea to indictment alleging 8000 theft was not an admission to the theft amount (B) holding that against her will in the rape statute means without her consent and that the fact that the victim was under the age of consent was sufficient to establish that element (C) holding that the defendants entry into the building having been made in the nighttime without the consent of the owner is sufficient to show an intent to commit theft (D) holding that the plaintiff must show felonious intent to commit theft in order to establish a violation of section 8120141 (E) holding that the consent of the driver was invalid when the officer knew that the passenger was the owner of the automobile
answer:
(C)

question:
listing testimony topics, Aristocrat's subpoenas seek documentary evidence. The Bondholders correctly argue that Aristocrat may not seek document production after the discovery cut-off. See McKay v. Triborough Bridge and Tunnel Auth., No. 05 Civ. 8936, 2007 WL 3275918, at *2 (S.D.N.Y. Nov. 5, 2007) ("parties may not issue subpoenas 'as a means to engage in discovery after the discovery deadline has passed.' ") (citing Dodson v. CBS Broadcasting, Inc., No. 02 Civ. 9270, 2005 WL 3177723 (S.D.N.Y. Nov.29, 2005)). Aristocrat's argument that these new documents would be used as trial exhibits is of no moment since Aristocrat's document requests are broad and, in many instances, call for "all documents" relating to several issues (Int. Defs.' Mem. Ex. E.) See Dodson, 2005 WL 3177723, at *3 (<HOLDING>). 3 . The Bondholders move in limine to limit
Holding statements: (A) holding that where original documents were illegally seized those documents as well as all copies had to be returned (B) recognizing that rule 45 can be used to subpoena documents to be introduced at trial as trial exhibits but rejecting plaintiffs argument that documents sought after the discovery cutoff were for use as trial exhibits where the scope of the request is broad and clearly is designed for discovery not lastminute trial needs such as for originals of documents where copies were produced in discovery and there is a need for the original at trial (C) holding if a deposition is taken for discovery only not for use at trial the deposition is not a stage of trial for which the defendant must be present (D) holding that a request for admission is a tool of discovery subject to discovery cutoff dates (E) holding that pursuant to the best evidence rule trial testimony relying on documents was inadmissible without submission of such documents or an explanation as to why the documents were unavailable
answer:
(B)