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.

Input: Consider 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

Output: (B)

Input: Consider Input: Respondents reversed their position at oral argument) that once subsection four applies, subsection one no longer governs. The parties do dispute the meaning of the word "claimant" in subsection four. Under the plurality's view, as Chief Justice Eismann points out in the Gillihan II dissent, the word "claimant" in subsection four must be synonymous with the idea of "prevailing party." This is because, in order for the word "claimant" in subsection four to refer to either the defendant or plaintiff, it must also signify that such a defendant or plaintiff has prevailed in the personal injury action, since losing parties do not recover attorney fees under Idaho law. See Gillihan II at 271, 92 P.3d at 521 (Eismann, J., concurring in disse 53 Idaho 200, 201, 23 P.2d 739, 740 (1933) (<HOLDING>); In re Segregation of School Dist. No. 58 from
Holding statements: (A) holding elimination of provisions prior to passage of bill requiring a certificate of convenience and necessity indicates legislature intentionally omitted such provisions (B) holding that statutory notice provisions for notice of default and opportunity to cure were waived by provisions of note as to one obligor though provisions applied to coobligor who used property as residence (C) holding that the hearing provisions of the ina supersede the provisions of the apa (D) holding predecessor statute unconstitutional specifically because of vicariousliability provisions elimination of intent requirement (E) holding that such provisions are valid

Output: (A)

Input: Consider Input: minors from the physician-patient privileges established under sections 154C.5 and 228.2. Accordingly, Pini cannot disclose the children's mental health records unless authorized to do so by law. Susan argues the Code authorizes a parent, as a legal representative of the child, to consent to the release of the child's mental health records. Id. 154C.5(3), 228.3(1). We agree with her that sections 154C.5(3) and 228.3(1) normally allow a parent to consent to the release of his or her child's mental health records. Susan then argues section 598.41(l)(e) gives her an absolute right to obtain her children's records. Susan may even find some support for her position in one of our court of appeals' decisions. See Leaf v. Iowa Methodist Med. Ctr., 460 N.W.2d 892, 894 (Iowa Ct.App.1990) (<HOLDING>). We disagree. Susan fails to appreciate that
Holding statements: (A) holding that every citizen has a constitutional right of privacy in his or her medical records (B) recognizing common law right of access to judicial documents (C) holding a noncustodial parent has a right to access his childs medical records because section 598411 merely codified existing common law (D) holding that where interference with visitation becomes so pervasive as to harm the childs close relationship with the noncustodial parent there can be a conclusion drawn that the actions of the custodial parent show a disregard for the best interests of the child warranting a change of custody (E) holding that constitutional right of privacy does not apply to medical records
Output: (C)