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]: whether the Bank was motivated, in whole or in part, by Strate's association with her disabled newborn child, then summary judgment was improperly granted for the Bank. The evidence establishes that Strate gave birth to her disabled child on April 20, 2001, enrolled the child in the Bank's group healthcare plan on April 24, 2001, and was notified that her job had been eliminated on July 2, 2001, approximately two months later. It is undisputed that Ziegler knew about the child's disability when he made the decision to eliminate her job. On rare occasions, a close temporal connection between a protected activity and an adverse employment action may be sufficient to create an inference of retaliation. See,e.g., Bassett v. City of Minneapolis, 211 F.3d 1097, 1105-06 (8th Cir. 2000) (<HOLDING>) (citing cases). It follows that close temporal
Holding statements: (A) holding that a temporal proximity of one month between the plaintiffs protected activity and adverse employment action was sufficient to establish a causal connection (B) holding that a temporal link between protected activity and an adverse employment action may in some cases be sufficient to create an inference of retaliation (C) holding that temporal proximity between the alleged retaliators knowledge of a protected activity and an adverse employment action may be sufficient to establish causal connection or retaliatory motive in some cases (D) holding that a threeyear gap between the protected activity and the adverse employment action was insufficient to support an inference of causation (E) holding that a prima facie case of retaliation requires a causal link between the employees protected activity and the employers adverse employment action
[A]: (B)

[Q]: nothing more than a sexual harassment case. Record at 323. No doubt, these comments, coupled with the lack of any credible evidence indicating that the appellant's conduct was not sexual harassment and the overwhelming evidence of sexual harassment, made the members' decision regarding the sexual harassment offenses a relatively easy venture. In all probability, the challenging issue debated during deliberations was whether the terminal element of an Article 134 offense was proved. The comments also lessened the chances that the members were either confused or misled by the military judge's instructions (i.e., lessened the chances of the instructions infecting the trial with prejudicial error). Fifth, State v. Sanderson, 33 Or.App. 173, 575 P.2d 1025 (1978), quoted in the lead opinion (<HOLDING>) is inapposite. That decision involved a
Holding statements: (A) holding unconstitutional a sexual harassment statute prohibiting conduct that alarmed or seriously annoyed the victim (B) holding that sexual harassment need not take the form of sexual advances or other explicitly sexual conduct in order to be actionable under title vii (C) holding that an employer must remedy situation of sexual harassment (D) holding that sexual harassment is a personal injury tort (E) holding an ordinance was unconstitutionally vague for prohibiting conduct entirely dependent upon whether or not a policeman is annoyed
[A]:
(A)