Task: songer_geniss

What follows is an opinion from a United States Court of Appeals.
Your task is to identify the issue in the case, that is, the social and/or political context of the litigation in which more purely legal issues are argued. Put somewhat differently, this field identifies the nature of the conflict between the litigants. The focus here is on the subject matter of the controversy rather than its legal basis. Consider the following categories: "criminal" (including 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), "civil rights" (excluding First Amendment or due process; also excluding claims of denial of rights in criminal proceeding or claims by prisoners that challenge their conviction or their sentence (e.g., habeas corpus petitions are coded under the criminal category); does include civil suits instituted by both prisoners and callable non-prisoners alleging denial of rights by criminal justice officials), "First Amendment", "due process" (claims in civil cases by persons other than prisoners, does not include due process challenges to government economic regulation), "privacy", "labor relations", "economic activity and regulation", and "miscellaneous".

PER CURIAM.
These consolidated cases determining deficiencies in income tax for the years 1934, 1935, and 1936, came on to be heard upon the records, briefs, and arguments of counsel; and it appearing that petitioner Katharine H. Perkins received two parcels of real property as gifts and that such parcels had been used by the donors for purposes of residence and pleasure, and that since acquisition thereof by the petitioner Katharine H. Perkins both parcels have been operated for profit; and that petitioners have claimed depreciation upon such property under Sections 113(a) and 114(a) of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Code, §§ 113(a), 114(a), which provide that the basis “shall be the same as it would be in the hands of the donor”; and the court considering that the Board of Tax Appeals correctly decided that where non-business property is converted to a business use, the basis of depreciation is fair market value on the date of conversion (Heiner v. Tindle, 276 U.S. 582, 586, 587, 48 S.Ct. 326, 72 L.Ed. 714) ; and no reversible error with respect to any other issues appearing in the decisions of the Board of Tax Appeals:
It is ordered that the decisions be and they hereby are affirmed.

Question: What is the general issue in the case?
A. criminal
B. civil rights
C. First Amendment
D. due process
E. privacy
F. labor relations
G. economic activity and regulation
H. miscellaneous
Answer:

Answer: G