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: a particularized need. 4. Seriousness of the Litigation and Issues Holmes maintains that the gravity of her allegations namely, that IPRA "concealed] its widespread efforts to cover-up unlawful shootings by police officers," Pl.'s Reply Br. at 3 warrants disclosing the draft summary reports. In other words, Holmes asserts that the privilege is overcome because IPRA's deliberative process, which includes the back-and-forth exchange of draft summary reports between supervisors and investigators, is "part of the code of silence." Id. Where a plaintiff directly challenges a government agency's deliberative process, courts routinely find that there is a particularized need for disclosure. See, e.g., Smentek v. Sheriff of Cook Cnty., 2013 WL 2588709, at *4 (N.D. Ill. June 11, 2013) (<HOLDING>); Ferrell, 177 F.R.D. at 430-31 (finding a
Holding statements: (A) holding that both saline county and grant county had jurisdiction to try the appellant for murder where the actual killing occurred in one county but the acts requisite to the consummation of the murder and the subsequent disposal of the body occurred in the other county (B) holding that mandatory visual strip search policy in county jail was unconstitutional (C) holding that public employees working for the office of cook county assessor and receiving their compensation from cook county had no vested right in the expectation of the continuance of this compensation (D) holding that plaintiffs had a particularized need for cook county jail prebudget documents after observing that the plaintiffs theory is that the county allegedly approved the dental services budget despite knowing that it might create unconstitutional conditions at the jail accordingly the countys deliberative process is directly at issue in this case (E) holding that employees of county jail that housed federal prisoners pursuant to contract with the federal government were not federal employees even though county jail had to comply with federal rules and regulations

A: (D)
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Q: 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

A: (E)
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Q: Corpus Christi 1977, no writ); Hagemeister v. Vanity Fair Properties, 508 S.W.2d 879, 881 (Tex.Civ.App.Tyler 1973, writ dism'd). Thus, collateral estoppel dictates that venue of any subsequent suit involving the same subject matter and the same parties as the initial suit be governed by the venue determination in the initial suit. See Orozco, 681 S.W.2d at 245-46; Pinney, 558 S.W.2d at 36. First, Miller II involves the same parties as the Windsor suit. Both State & County and Windsor were parties to the Windsor suit. Although Ledbetter and Curtiss were not named in the Windsor suit, as officers of State & County, they were in privity with a party; thus, collateral estoppel would apply to them as well. Cf. Getty Oil Co. v. Insurance Co. of N. Am., 845 S.W.2d 794, 800 (Tex.1992) (<HOLDING>), cert. denied sub nom. Youell & Cos. v. Getty
Holding statements: (A) holding that defendant in second suit was in privity for res judicata purposes because his interests were aligned with those of defendant in first suit which concerned same facts (B) holding that res judicata applies when the question of jurisdiction is raised and determined (C) holding that res judicata applies in deportation proceedings (D) holding that the doctrine of res judicata applies to deportation proceedings (E) holding res judicata also applies to those in privity with parties

A:
(E)
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