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]: 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)

[Q]: opens the door by suggesting the victim's behavior is inconsistent with that of an abused child. As noted below, many other courts have allowed testimony that a child victim's behavior or symptoms are "consistent with" child abuse trauma as rebuttal evidence. That is not what happened in this case. Just two years ago, in State v. Favoccia, the Supreme Court of Connecticut thor oughly reviewed the conflicting precedent and policy considerations in reaching the same conclusion we reach today. 306 Conn. 770, 51 A.3d 1002, 1012-22 (2012). The Favoccia court overturned its own precedent to hold that "the trial court abused its discretion in permitting [the expert] to testify about the complainant's behaviors being consistent -with those generally characteristic 6, 671 N.E.2d 984, 985 (1996) (<HOLDING>); State v. Chamberlain, 137 N.H. 414, 628 A.2d
Holding statements: (A) holding that the trial court had abused its discretion in dismissing the case without allowing appellants an opportunity to amend (B) holding that a trial court abused its discretion by excluding the testimony of an expert witness where the testimony would have been relevant to show that the defendant breached a duty of care (C) holding admission of expert testimony not erroneous where expert described typical traits and characteristics of sexually abused children (D) holding that the trial court abused its discretion by allowing expert testimony that directly linked the characteristics of sexually abused children to the complainants in this case (E) holding that the testimony of an expert witness is admissible when the witness outlines the general characteristics of sexually abused children and then states that the victims symptoms are consistent with those characteristics
[A]: (D)

[Q]: to require proof of such culpability. See Id.; State v. Jones, 865 S.W.2d 658, 661 (Mo. banc 1993). Here, nothing in section 167.031 suggests that the legislature did not intend to require proof of a culpable mental state in causing non-attendance, specifically, proof that the parent acted knowingly or purposely. To the contrary, the necessity of proof of some level of scienter is implicit in the requirement that the parent "cause" their child to regularly attend school. To "cause" a child to do something implies an affirmative act on the part of the parent and requires that criminal responsibility for failure to comply with the statute be based on a failure to cause the child to attend, not merely on a lack of attendance per se. Cf. In Re Monnig, 638 S.W.2d 782, 788 (Mo.App. W.D.1982) (<HOLDING>) (emphasis added). The burden was on the State
Holding statements: (A) holding that suppression by the prosecution of evidence favorable to an accused violates due process where the evidence is material either to guilt or to punishment irrespective of the good faith or bad faith of the prosecution (B) holding that suppression by prosecution of evidence favorable to the accused upon request by the defense violates due process where evidence is material either to guilt or punishment irre spective of the good faith of the prosecution (C) holding that suppression by the prosecution of evidence favorable to an accused upon request violates due process where the evidence is material either to guilt or to punishment irrespective of the good faith or bad faith of the prosecution (D) holding burden of proof must be on prosecution to prove that particular home school curriculum was not adequate to avoid exposing parents to the risk of criminal prosecution should their suppositions of the adequacy of the home curriculum be mistaken however in good faith thus indicating mental state is relevant to guilt (E) holding that the suppression by the prosecution of evidence favorable to an accused upon request violates due process where the evidence is material either to guilt or to punishment irrespective of the good faith or bad faith of the prosecution
[A]:
(D)