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.

Ex Input:
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

Ex Output:
(E)

Ex Input:
Dube, who held a hearing on the summary judgment motions on December 11, 2003. On January 14, 2004, Judge Dube issued his R & R, which recommended that Plaintiffs Motion for Summary Judgment be granted and that Defendant's Motion be denied, thereby reversing the decision of the Appeals Council. Having received objections from both parties, the R & R is now ripe for consideration by this Court. Analysis The issues appealed from the Appeals Council are purely questions of law. Although a more restrictive standard of review applies if an appeal of a final decision of the Commissioner of Social Security is based on that decision's factual findings, no presumption of validity attaches to the Commissioner's conclusions of law. See Cornelius v. Sullivan, 936 F.2d 1143, 1145-46 (11th Cir.1991) (<HOLDING>). Therefore; the Court must conduct its own
Holding statements: (A) holding that although the district court was not required to discuss each of the factors on the record a decision to dismiss stands a better chance on appeal if the appellate court has the benefit of the district courts reasoning (B) holding that the best interest of the child was the proper standard to apply in determining whether blood tests should be conducted (C) holding the courts scope of review is limited to determining whether the commissioner applied the correct legal standards and whether the record as a whole contains substantial evidence to support the commissioners findings of fact (D) recognizing that when reviewing for clear error we usually must reverse if the district court applied incorrect legal standards to reach its findings (E) holding the district court can reverse the commissioners decision based on her failure to apply the correct law or to provide the reviewing court with sufficient reasoning for determining that the proper legal analysis has been conducted

Ex Output:
(E)

Ex Input:
offense" render the warrant general. A warrant must be read as a whole, see, e.g., Tracey, 597 F.3d at 154, and a supporting affidavit likewise "is to be read in its entirety and in a common sense, nontechnical manner," United States v. Miknevich, 638 F.3d 178, 182 (3d Cir.2011); see also United States v. Johnson, 690 F.2d 60, 64 (3d Cir.1982) ("When a warrant is accompanied by an affidavit that is incorporated by reference, the affidavit may be used in construing the scope of the warrant."). Accordingly, "such evidence of a criminal offense" refers not to any criminal offense, but to the criminal offense of unlawful contact with a minor defined throughout the remainder of the warrant and affidavit. See Andresen v. Maryland, 427 U.S. 463, 480-81, 96 S.Ct. 2737, 49 L.Ed.2d 627 (1976) (<HOLDING>). Karrer contends that the warrant failed to
Holding statements: (A) holding that the phrase together with other fruits instrumentalities and evidence of crime at this time unknown did not render a warrant general where context made clear that the reference was to false pretenses crime (B) holding that the inclusion of the phrase together with other fruits instrumentalities and evidence of crime at this time unknown did not render search warrants impermissibly general where it was clear from the context that the term crime in the warrants referred only to the crime of false pretenses with respect to the sale of one specific real estate lot (C) holding that counsel did not admit the defendant was guilty of a crime when counsel noted that if the evidence established the commission of any crime that crime was voluntary manslaughter not murder (D) holding the crime of conspiracy is committed or not before the substantive crime begins (E) holding prosecutor has discretion to charge defendant under general crime even though more specific crime exists

Ex Output:
(A)