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.
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Question: 540 U.S. -, 124 S.Ct. 1019, 157 L.Ed.2d 1016 (2004) (citing United States v. Henry, 447 U.S. 264, 270, 100 S.Ct. 2183, 65 L.Ed.2d 115 (1980) and Michigan v. Jackson, 475 U.S. 625, 632 n. 5, 106 S.Ct. 1404, 89 L.Ed.2d 631 (1986)). 20 . See United States v. Cuong Gia Le, et al., Criminal No. 03-48-A (E.D.Va. December 9, 2003) (Ex Parte Order). 21 . Only one of the six charged defendants Cuong Gia Le had been charged prior to the return of the Superseding Indictment. 22 . See Schwartz, 372 F.2d at 682 (citing Mallory, 354 U.S. at 454, 77 S.Ct. 1356). 23 . The statute also provides a limited "safe harbor" for a voluntary confession made after arrest, but before arraignment, "if such confession was made or given by such person within six hours immediately following (6th Cir.1991) (<HOLDING>); United States v. Elkins, 774 F.2d 530, 534 n.
Holding statements: (A) holding texas law governs the procedural matter of preservationoferror requirements even if another jurisdictions law governs substantive issues (B) holding that 3501 not mcnabbmallory governs the admissibility of confessions in federal court (C) holding that federal law governs remedies available under title ix (D) holding that federal law governs res judicata effect of an earlier federal judgment based on federal law (E) holding that federal common law governs equitable remedies available under erisa

Answer: (B)

Question: challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant's award"). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not "allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff
Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim

Answer: (E)

Question: the back of the invoice that CDW sent BYS form "part of the contract unless ... they materially, alter it." Iowa Code 554.2207(2). Whether the Terms and Conditions materially alter the contract depends on whether the terms would result in "surprise" to BVS. Iowa Code 554.2207, cmt. 4. Prior to this dispute, BVS and CDW entered into hundreds of transactions. Furthermore, prior to this dispute, BVS received the Terms and Conditions from CDW hundreds of times. See Harb Affidavit, CDW App'x at 245 (stating that every order confirmation',' ing that additional terms did not materially alter the parties' contract because the parties had exchanged the . term's numerous times prior to the transaction at issue and, therefore, there was no surprise); Sudenga Indus., Inc., 894 F.Supp. at 1238 (<HOLDING>). Therefore, the court finds that the January
Holding statements: (A) holding that the fine print terms at the bottom of an invoice imposing attorney fees were not terms upon which the parties agreed and therefore did not become part of the contract (B) holding that agreement had been reached where the plaintiff had proposed terms for providing his services to the defendant and the parties then entered into a business relationship despite defendants claim it never agreed to the plaintiffs proposed salary terms for that relationship (C) holding that possession was obtained when goods were received at the debtors facility and was not dependent on the contractual terms between the parties (D) holding that the plaintiff could not show surprise when the plaintiff had received the additional terms from the defendant prior to the agreement (E) holding that the terms on the back of an invoice sent after the parties entered into a contract were enforceable because the invoices were issued relatively contemporaneously with the shipment of goods the parties dealings involved identical invoice provisions throughout the parties relationship additional terms were found in the invoices that were not in the purchase orders and the plaintiff never exercised any opportunity to delete these additional terms

Answer:
(E)