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:
of the property. See C.R.E. 602; C.R.E. 701. However, there is no evidence in the record which establishes that Pomeranz ever paid a bill relating to the maintenance of the property or that he was personally responsible for any aspect of the maintenance because McDonald's had been responsible for the payments for the past fifteen years. Because no adequate evidentiary foundation was laid for Pomeranz's estimation of maintenance expenses on the property, it is impossible, absent pure speculation, to ascertain from the record how Pomeranz obtained the $4,800 estimation. The trial court's factual findings relating to future maintenance expenses are not sustained by either competent or adequate evidence and are therefore clearly erroneous. See Anderson, 170 Colo. at 13, 458 P.2d at 758 (<HOLDING>). The evidence presented by the petitioners on
Holding statements: (A) holding because defendant does not argue in his brief that these findings of fact are not supported by evidence in the record this court is bound by the trial courts findings of fact (B) holding that a reviewing court will only presume that the trial court made implicit factual findings when such findings were necessary to its ultimate conclusion (C) holding that findings of fact are conclusive if supported by clear and convincing competent evidence even where the evidence might support contrary findings (D) holding that a reviewing court has the power to reject the findings and conclusions of the trial court where the findings are not supported by the evidence (E) holding that where the original drug quantity determination is not specific enough for the district court to determine whether it has the authority to reduce a defendants sentence under 3582c2 that court may make new findings of fact that are supported by the record and are not inconsistent with the findings made in the original sentencing proceedings
answer:
(D)

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:
to exempt every alien who seeks to adjust his or her status under 245(i) after illegally reentering the United States following removal. Where Congress intended 241(a)(5) not to pose a barrier to adjustment of status for aliens who illegally reentered the United States, it made a special exception to the general rule. Because Lino does not fall within the exception, she is bound by the general rule disqualifying aliens who illegally reentered the country from seeking adjustment of status. Finally, six circuits have held that 241(a)(5) precludes aliens subject to reinstatement orders from obtaining adjustment of status pursuant to 245(i). See De Sandoval v. U.S. Attorney Gen., 440 F.3d 1276, 1284-85 (11th Cir.2006); Berrum-Garcia v. Comfort, 390 F.3d 1158, 1163 (10th Cir.2004) (<HOLDING>); Lattab v. Ashcroft, 384 F.3d 8, 21 (1st
Holding statements: (A) holding that trial court did not have jurisdiction to order reinstatement of previously dismissed action and thus reinstatement order was void and of no effect and previous order of dismissal was still in effect (B) holding that petitioners claim is not one to the attorney generals decision or action to execute a removal order either since the facts relevant to their claim took place well before any decision by the attorney general to execute a removal order (C) holding that once a petitioners prior removal order has been reinstated he no longer qualifies for any relief under the ina regardless of whether his application was filed before or after the reinstatement decision was made (D) holding that since the basis for the respondents order of removal and the denial of relief no longer exists the respondent has presented exceptional circumstances justifying reopening (E) holding that a federal court must order arbitration once it is satisfied that an agreement for arbitration has been made and has not been honored
answer:
(C)