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)
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Q: Court would apply its own jurisprudence because Braun prescribes an objective just cause standard-the standard Jurgens requests. 65 . Cassel, 14 P.3d at 284 (quoting Univ. of Alaska v. Tovsen, 835 P.2d 445, 447 (Alaska 1992)). 66 . Id. at 284 (quoting Baldwin, 769 P.2d at 304). 67 . See NPMC 2.36.010(A) (stating that purpose of chapter is to "establish and operate a system of personnel administration based upon equitable merit principles and professional methods governing ... removal, [and] discipline ... of employees"), .310(A) (requiring system of "uniform and equitable administration of discipline"), .310(B) (requiring that "discipline [] be administered in increasingly progressive severity"), .321(F) (allowing board to impose "lesser disciplinary action"); Tovsenm, 835 P.2d at 447 (<HOLDING>). 68 . See Braun, 816 P.2d at 142. 69 . See
Holding statements: (A) holding that a termination of a government contract does not constitute a taking of the plaintiffs property without just compensation or without due process of law (B) holding that words found evaluated and unsatisfactory in personnel regulation required an objective just cause termination (C) holding that beyond reasonable doubt standard not required in termination cases (D) holding that termination is an adverse employment action (E) holding that although a reason was provided in the termination letter the without cause termination provision was applicable

A: (B)
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Q: of a statement or evidence on the jury," and a defendant "must show that his substantial rights are prejudicially affected. This occurs when there is a reasonable probability that, but for the remarks, the outcome of the trial would have been different." Id. (quotation marks omitted). "The mere utterance of the word jail, prison, or arrest does not, without regard to context or circumstances, constitute reversible error per se." Id. With respect to Jasmin's statement that Miller "had just got out of jail the day before," the district court did not abuse its discretion in denying Miller's motion for a mistrial. The record reveals that the statement, when made, was volunteered by Jasmin and not expected by the prosecutor. See United States v. Veteto, 701 F.2d 136, 139-40 (11th Cir.1983) (<HOLDING>). It does appear that the prosecutor attempted
Holding statements: (A) holding that a mistrial was not warranted because the statement that the defendant had been in prison before was volunteered unexpected and added nothing to the governments case (B) holding that because the record in the case had not been developed sufficiently to determine whether a childs statement was admissible under the tender years exception a new trial was warranted (C) holding that the objection had been sufficiently timely when the defense waited until the governments rebuttal to object to a statement made during the governments closing statement (D) holding that a mistrial was not required after a police officer testified that he had once chased the defendant after the defendant had fired a gun where the testimony was a logical response to the prosecutors questions the statement was not made maliciously the evidence against the defendant was great and the jury was instructed to disregard the testimony (E) holding that the court correctly denied a mistrial when the statement that the witness saw the defendant when the defendant was signing in as a condition of bail was brief and added nothing to the governments case

A:
(A)
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