value judgment
value judgement

In the end, perhaps, it comes down to a value judgment.

I am not making a value judgment, just an observation.

"I think what people have to keep in mind is that we're not making a value judgment here," he said.

Interesting, perhaps, but not effective for making a value judgment.

I make a value judgment about how important that is.

It wasn't designed to make value judgments about an individual's worth.

Well, we need to stop making value judgments about place.

"We're not making any value judgment about which activities are better."

It was not up to me to make value judgments about my best friend.

We've made the value judgment for a lot of reasons that it's better to open early.