Instructions: 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.
Input: Commission argues that the decision in In re Farmers Frozen Food Co., 221 F.Supp. 385 (N.D.Cal.1963), is factually similar to the matter at bar, and should be followed to find that its assessment is a "tax." In Farmers Frozen Food, decided under the Bankruptcy Act ("Act"), the court confronted the issue of whether an assessment levied pursuant to a marketing order under the California Marketing Act of 1937 was a "tax" so as to be afforded priority status. As with assessment funds collected by the Commission, monies collected under the marketing order were to be used for promotional and research activities benefiting another California commodity industry. In Farmers Frozen Food, the court determined that the marketing order assessment constituted a "tax" aft 2-03 (Bankr.S.D.Fla.1992) (<HOLDING>). Moreover, interpretation of the public
Holding statements: (A) holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable (B) holding that permit fee assessments required by statute are not taxes under the code (C) holding that permit fees imposed by statute were not taxes (D) holding that taxes are not private property that can be physically taken by the government (E) holding that background check assessments required by statute are not taxes under the code
Output:
holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable