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.

Example Input: Joseph F. Nascimento and his minor daughter Kendall E. Nascimento appeal pro se the district court's dismissal, pursuant to Fed.R.Civ.P. 12(b)(6), of their civil rights action seeking reversal of a Montana state court decision regarding the custody of Kendall Nascimento. We have jurisdiction pursuant to 28 U.S.C. 1291. We review de novo the district court's dismissal and affirm. See H.C. v. Koppel, 203 F.3d 610, 613 (9th Cir.2000) (<HOLDING>); see also Branson v. Nott, 62 F.3d 287, 291
Holding statements: (A) holding that a court should abstain when an exercise of jurisdiction might lead to a parallel federal regulatory review mechanism complicating state administration (B) holding that federal district courts should abstain from interfering with pending state court proceedings (C) holding that courts should only abstain under younger if the state proceedings are coercive and not remedial and citing a number of district court opinions (D) recognizing that the longstanding public policy against federal court interference with state court proceedings generally requires federal courts to abstain from involvement in state criminal proceedings (E) holding that federal courts should apply state substantive law
Example Output: holding that a court should abstain when an exercise of jurisdiction might lead to a parallel federal regulatory review mechanism complicating state administration

Example Input: the common level ratio. The Board may hold a hearing to consider the objections, but it may also decide the objections have merit and adjust its calculations. If not satisfied with the outcome of the hearing, the taxpayer may "appeal de novo such ratio determination to the Commonwealth Court." Id. It has long been established that "[wjhere a remedy is provided by an act of assembly, the directions of the legislation must be strictly pursued and such remedy is exclusive." Lurie v. Republican Alliance, 412 Pa. 61, 63, 192 A.2d 367, 369 (1963). This Court has explained that "where a statutory remedy exists, it is exclusive unless the jurisdiction of the courts is preserved thereby." Lashe v. Northern York County School District, 52 Pa.Cmwlth. 541, 417 A.2d 260, 264 (1980) (emphasis added) (<HOLDING>). Where the statutory remedy is an
Holding statements: (A) holding that a district of columbia consumer protection statute that authorized representative actions and did not reference class action requirements or mandate class certification was a separate and distinct procedural vehicle from a class action and thus did not constitute a class action under cafa (B) holding that a litigant could not avoid the procedure prescribed by statute in favor of a class action in equity (C) holding that the right of all putative members of a proposed class in an action filed pursuant to kansass class action rule of civil procedure to file a separate action is preserved pending the determination of whether the initial case shall be maintained as a class action (D) recognizing cause of action by class member against class counsel for negligence in providing notice (E) holding that district court in making class certification decision should avoid focusing on merits of underlying class action
Example Output: holding that a district of columbia consumer protection statute that authorized representative actions and did not reference class action requirements or mandate class certification was a separate and distinct procedural vehicle from a class action and thus did not constitute a class action under cafa

Example 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
Example Output:
holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable