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. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

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
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

created a policy or custom under which unconstitutional practices occurred, or allowed the continuance of such a policy or custom, (4) the defendant was grossly negligent in supervising subordinates who committed the wrongful acts, or (5) the defendant exhibited deliberate indifference ... by failing to act on information indicating that unconstitutional acts'were occurring. Id. at 127 (citing Colon v. Coughlin, 58 F.3d 865, 873 (2d Cir.1995)). The Supreme Court's decision in Iqbal, 556 U.S. 662, 129 S.Ct. 1937, which found that a supervisor can be held liable only "through the official's own individual actions," id. at 676, 129 S.Ct. 1937, arguably casts doubt on the continued viability of some of the categories set forth in Hastings On Hudson and Colon. See Grullon, 720 F.3d at 139 (<HOLDING>). For the purposes of this case, however, it is
Holding statements: (A) holding the same with respect to an apartment (B) holding that no heightened showing is required (C) holding the same with respect to violations of the fifth amendment (D) recognizing that opinion work product subject to discovery upon heightened showing of compelling need (E) recognizing chat iqbal may have heightened the requirements for showing a supervisors personal involvement with respect to certain constitutional violations
holding the same with respect to an apartment

and that the relevant statements were made in furtherance of it." Id. The Court denies Huber's argument that Rose's co-conspirator statements were inadmissable, and the motion for a judgment of acquittal on this basis is denied. E. Evidence of Guilt Huber argues that the finding of guilty was inconsistent with the evidence. As support for this argument, Huber spends a considerable amount of effort attacking the credibility of the government witnesses. Because the determination of witness credibility is within the province of the jury, "[a] trial court has neither the duty nor the authority to grant a motion for acquittal based on the credibility of a witness." United States v. Kirkie, 261 F.3d 761, 768 (8th Cir.2001); accord United States v. Chavez, 230 F.3d 1089, 1091 (8th Cir.2000) (<HOLDING>). The Court rejects Huber's request to enter a
Holding statements: (A) holding a failure to object to a witnesses testimony while the witness was on the stand justified overruling a motion for a mistrial made several witnesses later (B) holding that material for witnesses need not be produced to defendant where the witnesses were not called as government witnesses at trial (C) holding that district court had no authority to grant motion for judgment of acquittal based on defendants claim that witnesses had improper interests in testifying gave testimony that conflicted with that of other witnesses or were categorically untrustworthy (D) holding that selfinterested witnesses can be reliable when they provide detailed testimony that is corroborated by other witnesses or facts (E) holding that a district court was entitled to accept or reject testimony on the basis of the witnesses demeanor and candor or lack thereof and contradictions in the witnesses testimony
holding a failure to object to a witnesses testimony while the witness was on the stand justified overruling a motion for a mistrial made several witnesses later