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.

Input: Consider Input: 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

Output: (B)

Input: Consider Input: 8 F.3d 713, 716 (9th Cir.1993) ("The purpose of NEPA is to protect the environment, not the economic interests of those adversely affected by agency decisions."); Port of Astoria v. Hodel, 595 F.2d 467, 475 (9th Cir.1979) (purely financial interests are outside of NEPA's zone of interests). Accordingly, we have consistently held that purely economic interests do not fall within NEPA's zone of interests: "[A] plaintiff who asserts purely economic injuries does not have standing to challenge an agency action under NEPA." Nevada Land Action Ass'n, 8 F.3d at 716; see also Ranchers Cattleman v. United States Dep't of Agric., 415 F.3d 1078, 1102 (9th Cir.2005) (an economic injury alone will not support a claim under NEPA); Western Radio Servs. Co. v. Espy, 79 F.3d 896, 903 (9th Cir.1996) (<HOLDING>); Port of Astoria, 595 F.2d at 475 (holding
Holding statements: (A) recognizing the cause of action (B) holding that a plaintiff whose only complaint was that agency action would cause economic harm asserted an interest outside nepas zone of interests (C) holding that the plaintiff did not have standing because it was not able to demonstrate how its economic interests fell within the zone of interests protected by the nhpa (D) recognizing cause of action (E) holding that the public interest in expression must be weighed against the plaintiffs economic and noneconomic interests

Output: (B)

Input: Consider Input: Equivalents. As a jury has been demanded, only a jury can resolve the conflicting views of the experts in this non-obvious and extremely complicated patent dispute. "Summary judgment is as available in patent cases as in other areas of litigation." See Continental Can Co. v. Monsanto Co., .948 F.2d 1264, 1265 (Fed.Cir.1991) (citation omitted); see also Bayer AG v. Elan Pharmaceutical Research Corporation, 212 F.3d 1241 (Fed.Cir.2000); Vivid Techs., Inc. v. American Science & Eng'g, Inc., 200 F.3d 795 (Fed.Cir.1999). However, I tend to agree with those of my confreres who have held that, in general, summary judgment is appropriate only in cases where the technology at issue is relatively simple and straightforward. See Amhil Enterprises, Ltd. v. Wawa, Inc., 81 F.3d 1554 (Fed.Cir.1996) (<HOLDING>); Palumbo v. Don-Joy Co., 762 F.2d 969
Holding statements: (A) holding that there was a genuine issue of material fact precluding summary judgment (B) holding that summary judgment is not appropriate if there is a genuine dispute about a material fact (C) holding that summary judgment was appropriate because no genuine issue of material fact existed and no expert testimony was required to explain the nature of the patented invention but observing that district courts should approach summary judgment motions in patent cases with great care (D) holding that the district court did not err in granting summary judgment since the physical evidence and unrebutted expert testimony left no genuine issue of material fact (E) holding that when there are no genuine issues of material fact summary judgment is appropriate
Output: (C)