Task: songer_typeiss

What follows is an opinion from a United States Court of Appeals.
Your task is to determine the general category of issues discussed in the opinion of the court. Choose among the following categories. Criminal and prisioner petitions- includes appeals of conviction, petitions for post conviction relief, habeas corpus petitions, and other prisoner petitions which challenge the validity of the conviction or the sentence or the validity of continued confinement. Civil - Government - these will include appeals from administrative agencies (e.g., OSHA,FDA), the decisions of administrative law judges, or the decisions of independent regulatory agencies (e.g., NLRB, FCC,SEC). The focus in administrative law is usually on procedural principles that apply to administrative agencies as they affect private interests, primarily through rulemaking and adjudication. Tort actions against the government, including petitions by prisoners which challenge the conditions of their confinement or which seek damages for torts committed by prion officials or by police fit in this category. In addition, this category will include suits over taxes and claims for benefits from government. Diversity of Citizenship - civil cases involving disputes between citizens of different states (remember that businesses have state citizenship). These cases will always involve the application of state or local law. If the case is centrally concerned with the application or interpretation of federal law then it is not a diversity case. Civil Disputes - Private - includes all civil cases that do not fit in any of the above categories. The opposing litigants will be individuals, businesses or groups.

PER CURIAM.
This is an appeal from a decision of the United States Tax Court wherein that court upheld the Commissioner’s determination of a deficiency assessment against taxpayers, husband and wife, for personal income taxes for the year 1964. The single issue presented is whether corporate distributions made to' taxpayers as the sole shareholders in Medco Electronics Co., Inc. were received as liquidating distributions from that company or as part of a corporate reorganization with another corporation wholly owned by taxpayers and thus properly taxed as dividends under 26 U.S.C. § 356(a) (2). The Tax Court found that there was a transfer of substantially all of Medco Electronics’ assets to the second corporation and held that the transaction constituted a corporate reorganization under 26 U.S.C. § 354(b) (1) (A) and 26 U.S.C. § 368(a) (1) (D). We affirm.
The opinion of the Tax Court is reported at 54 T.C. 59 and sets forth the factual background of the subject transaction in complete and accurate detail. Taxpayers’ principal appellate contention is that the Tax Court erred in determining that substantially all of the assets of Electronics reached the surviving corporation because DeGroff did not specifically transfer a license under a personally owned patent and granted to Electronics but not to his other company. This contention was fully considered and properly rejected by the Tax Court as determinative. A license by the owner of a patent may be granted by conduct as well as contract and where, as here, the patent owner controls the corporate entity and acquiesces in the manufacture of the patented product for his own indirect benefit, substance overwhelms form. Taxpayers’ argumentative considerations of possible complications had the De-Groffs become involved in divorce or bankruptcy do not impress or convince us otherwise.
The decision of the Tax Court is correct, the opinion of that court is in accord with this court’s opinion in Bab-cock v. Phillips, 10 Cir., 372 F.2d 240, and we affirm for the reasons set forth in 54 T.C. 59 to the extent that opinion is directed to a reorganization under 26 U.S.C. § 354(b) (1) (A) and 26 U.S.C. § 368(a) (1) (D).

Question: What is the general category of issues discussed in the opinion of the court?
A. criminal and prisoner petitions
B. civil - government
C. diversity of citizenship
D. civil - private
E. other, not applicable
F. not ascertained
Answer:

Answer: B