Task: sc_casesource

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the court whose decision the Supreme Court reviewed. If the case arose under the Supreme Court's original jurisdiction, note the source as "United States Supreme Court". If the case arose in a state court, note the source as "State Supreme Court", "State Appellate Court", or "State Trial Court". Do not code the name of the state. 

Mr. Justice Douglas
delivered the opinion of the Court.
The Retailers’ Sales Tax Act of Tennessee, Tenn. Acts 1947, c. 3, imposes a sales tax on the sale of goods in Tennessee and a use tax on the use within the state of goods purchased elsewhere. Tennessee collected these taxes' from respondents who paid them under protest and then brought these suits to recover them and to enjoin future collections. Two of the respondents are private companies who are contractors for the Atomic Energy Commission and who paid use taxes; two are merchants who paid sales taxes on sales to those contractors and who passed the taxes on to them. The use taxes and the sales taxes were on articles used by the contractors in the performance of their contracts with the Commission.
The Tennessee Supreme Court held by a divided vote (192 Tenn. 150, 239 S. W. 2d 27) that the challenged taxes, though not forbidden by the Constitution, were prohibited by § 9 (b) of the Atomic Energy Act of 1946, 60 Stat. 765, 42 U. S. C. § 1809 (b). The cases are here on certiorari. 342 U. S. 847.
Sec. 9 (b) provides in part that “The Commission, and the property, activities, and income of the Commission, are. hereby expressly exempted from taxation in any manner or form by any State, county, municipality, or . any subdivision thereof.” The constitutional power .of Congress to protect any of its agencies from state taxation (Pittman v. Home Owners’ Corporation, 308 U. S. 21; Federal Land Bank v. Bismarck Co., 314 U. S. 95) has long been recognized as applying to those with whom it has made authorized contracts. See Thomson v. Pacific R. Co., 9 Wall. 579, 588-589; James v. Dravo Contracting Co., 302 U. S. 134, 160-161. Certainly the policy behind the power of Congress to create tax immunities does not turn on the nature of the agency doing the work of the Government. The power stems from the power to preserve and protect functions validly authorized (Pittman v. Home Owners’ Corp., supra, p. 33) — the power to make all laws necessary and proper for carrying into execution the powers vested in the Congress. U. S. Const., Art. I, § 8, cl. 18. Hence if the present contracts which the respondent contractors have with the United States, and the performance thereunder, are “activities” within the meaning of § 9 (b) of’ the Act, the immunity is clear. Our view is that they are and that the judgments below must be affirmed.
Respondent Roane-Anderson manages the government-owned town of Oak Ridge, Tennessee; Carbide and Carbon Chemicals operates the Oak Ridge plants for the production of fissionable materials. Their contracts antedate the Atomic Energy Act of 1946, having been originally entered into with the Manhattan District of the Corps of Engineers. Pursuant to § 9 (a) .of the Act these contracts were transferred by Executive Order to the Commission. The question whether the Commission should be empowered to employ private contractors in performance of its functions or whether the Commission should itself be the entrepreneur was an issue of national policy much discussed and debated at the time the legislation was before "the Congress. One measure, which had the backing of the War Department, would have authorized the Commission to lean heavily on private enterprise for performance of its functions. Another measure, originating in the Senate and after extensive revisions becoming the Atomic Energy Act pi 1946, contained no provision authorizing the use of contractors to the extent here involved, required the Commission to produce its own fissionable materials in its own plants by its own employees, and directed the Commission to terminate contracts previously made for the production of fissionable materials. But that bill was materially altered so as to adopt as the national policy the use of “management contracts for the operation of Government-owned plants so as to gain the full advantage of the skill and experience of American industry:” Accordingly § 4 (c) (2) of the Act authorizes the Commission “to make, or to continue in effect, contracts with persons obligating them to produce fissionable material in facilities owned by the Commission.” And § 9 (a) authorizes the transfer to the Commission of all contracts concerning the production of fissionable material. The use of private contractors is therefore one of the ways .in which the Commission is authorized to man-, age its affairs. Its activities may, in other words, be performed by it directly or through the agencies of private enterprise.
Congress uses the word “activities” in various sections of the Act, and seems each time to give it a broad sweep. The Congressional or Joint Committee constituted under § 15 is directed to study “the activities” of the Commission. The reports which the Commission is directed to submit to Congress pursuant to § 17 concern its “activities.” Section 9 (b) authorizes the Commission to make payments to state and local governments in lieu of property taxes in those areas “in which the activities of the Commission are carried on and in which the Commission has acquired property” previously subject to local taxation. In none of these sections do we find any suggestion that “activities” is used in a narrow sense to describe less than all of the functions of the Commission. The ■ meaning of “activities” as applied either to an individual or to a government agency may be broad enough to include what is done through independent contractors as well as through agents. Certainly where the pattern of conduct visualized by the Act is the use of independent contractors or agents from the field of private enterprise, the inference is strong that “activities” means all authorized methods of performing the governmental function. We find no contrary evidence from the legislative history.
In view of this conclusion we find it unnecessary to reach the problems of implied constitutional immunity involved in James v. Dravo Contracting Co., supra, and Alabama v. King & Boozer, 314 U. S. 1.
Affirmed.
Mr. Justice Black took no part in'the consideration or. decision of this case.
Executive Order No, 9816, Dec. 31, 1946, 12 Fed. Reg. 37.
See H. R. Rep. No. 1186, 79th Cong., 1st Sess.
See S. 1717 reprinted in Hearings before the Senate Special Committee on Atomic Energy, 79th Cong., 2d Sess., pp. 1-9.
S. Rep. No. 1211, 79th Cong., 2d Sess., p. 15.

Question: What is the court whose decision the Supreme Court reviewed?
年. U.S. Court of Customs and Patent Appeals
数. U.S. Court of International Trade
日. U.S. Court of Claims, Court of Federal Claims
的. U.S. Court of Military Appeals, renamed as Court of Appeals for the Armed Forces
月. U.S. Court of Military Review
用. U.S. Court of Veterans Appeals
成. U.S. Customs Court
名. U.S. Court of Appeals, Federal Circuit
时. U.S. Tax Court
件. Temporary Emergency U.S. Court of Appeals
一. U.S. Court for China
请. U.S. Consular Courts
中. U.S. Commerce Court
据. Territorial Supreme Court
码. Territorial Appellate Court
不. Territorial Trial Court
新. Emergency Court of Appeals
文. Supreme Court of the District of Columbia
下. Bankruptcy Court
分. U.S. Court of Appeals, First Circuit
入. U.S. Court of Appeals, Second Circuit
人. U.S. Court of Appeals, Third Circuit
功. U.S. Court of Appeals, Fourth Circuit
上. U.S. Court of Appeals, Fifth Circuit
户. U.S. Court of Appeals, Sixth Circuit
为. U.S. Court of Appeals, Seventh Circuit
间. U.S. Court of Appeals, Eighth Circuit
号. U.S. Court of Appeals, Ninth Circuit
取. U.S. Court of Appeals, Tenth Circuit
回. U.S. Court of Appeals, Eleventh Circuit
在. U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)
页. Alabama Middle U.S. District Court
字. Alabama Northern U.S. District Court
有. Alabama Southern U.S. District Court
个. Alaska U.S. District Court
作. Arizona U.S. District Court
示. Arkansas Eastern U.S. District Court
出. Arkansas Western U.S. District Court
是. California Central U.S. District Court
失. California Eastern U.S. District Court
表. California Northern U.S. District Court
除. California Southern U.S. District Court
加. Colorado U.S. District Court
败. Connecticut U.S. District Court
生. Delaware U.S. District Court
信. District Of Columbia U.S. District Court
类. Florida Middle U.S. District Court
置. Florida Northern U.S. District Court
理. Florida Southern U.S. District Court
本. Georgia Middle U.S. District Court
息. Georgia Northern U.S. District Court
行. Georgia Southern U.S. District Court
定. Guam U.S. District Court
改. Hawaii U.S. District Court
市. Idaho U.S. District Court
期. Illinois Central U.S. District Court
以. Illinois Northern U.S. District Court
修. Illinois Southern U.S. District Court
元. Indiana Northern U.S. District Court
方. Indiana Southern U.S. District Court
录. Iowa Northern U.S. District Court
区. Iowa Southern U.S. District Court
单. Kansas U.S. District Court
位. Kentucky Eastern U.S. District Court
型. Kentucky Western U.S. District Court
法. Louisiana Eastern U.S. District Court
县. Louisiana Middle U.S. District Court
存. Louisiana Western U.S. District Court
品. Maine U.S. District Court
前. Maryland U.S. District Court
称. Massachusetts U.S. District Court
注. Michigan Eastern U.S. District Court
值. Michigan Western U.S. District Court
输. Minnesota U.S. District Court
建. Mississippi Northern U.S. District Court
能. Mississippi Southern U.S. District Court
大. Missouri Eastern U.S. District Court
例. Missouri Western U.S. District Court
度. Montana U.S. District Court
始. Nebraska U.S. District Court
到. Nevada U.S. District Court
面. New Hampshire U.S. District Court
载. New Jersey U.S. District Court
点. New Mexico U.S. District Court
密. New York Eastern U.S. District Court
动. New York Northern U.S. District Court
果. New York Southern U.S. District Court
图. New York Western U.S. District Court
提. North Carolina Eastern U.S. District Court
发. North Carolina Middle U.S. District Court
式. North Carolina Western U.S. District Court
国. North Dakota U.S. District Court
登. Northern Mariana Islands U.S. District Court
错. Ohio Northern U.S. District Court
者. Ohio Southern U.S. District Court
认. Oklahoma Eastern U.S. District Court
误. Oklahoma Northern U.S. District Court
接. Oklahoma Western U.S. District Court
关. Oregon U.S. District Court
重. Pennsylvania Eastern U.S. District Court
第. Pennsylvania Middle U.S. District Court
地. Pennsylvania Western U.S. District Court
如. Puerto Rico U.S. District Court
设. Rhode Island U.S. District Court
目. South Carolina U.S. District Court
开. South Dakota U.S. District Court
事. Tennessee Eastern U.S. District Court
可. Tennessee Middle U.S. District Court
要. Tennessee Western U.S. District Court
代. Texas Eastern U.S. District Court
小. Texas Northern U.S. District Court
选. Texas Southern U.S. District Court
标. Texas Western U.S. District Court
明. Utah U.S. District Court
编. Vermont U.S. District Court
求. Virgin Islands U.S. District Court
列. Virginia Eastern U.S. District Court
网. Virginia Western U.S. District Court
万. Washington Eastern U.S. District Court
最. Washington Western U.S. District Court
器. West Virginia Northern U.S. District Court
所. West Virginia Southern U.S. District Court
内. Wisconsin Eastern U.S. District Court
体. Wisconsin Western U.S. District Court
通. Wyoming U.S. District Court
务. Louisiana U.S. District Court
此. Washington U.S. District Court
商. West Virginia U.S. District Court
序. Illinois Eastern U.S. District Court
化. South Carolina Eastern U.S. District Court
消. South Carolina Western U.S. District Court
否. Alabama U.S. District Court
保. U.S. District Court for the Canal Zone
使. Georgia U.S. District Court
次. Illinois U.S. District Court
机. Indiana U.S. District Court
对. Iowa U.S. District Court
量. Michigan U.S. District Court
查. Mississippi U.S. District Court
部. Missouri U.S. District Court
性. New Jersey Eastern U.S. District Court (East Jersey U.S. District Court)
和. New Jersey Western U.S. District Court (West Jersey U.S. District Court)
更. New York U.S. District Court
后. North Carolina U.S. District Court
证. Ohio U.S. District Court
题. Pennsylvania U.S. District Court
确. Tennessee U.S. District Court
格. Texas U.S. District Court
了. Virginia U.S. District Court
于. Norfolk U.S. District Court
金. Wisconsin U.S. District Court
公. Kentucky U.S. Distrcrict Court
午. New Jersey U.S. District Court
円. California U.S. District Court
片. Florida U.S. District Court
空. Arkansas U.S. District Court
态. District of Orleans U.S. District Court
管. State Supreme Court
主. State Appellate Court
天. State Trial Court
自. Eastern Circuit (of the United States)
我. Middle Circuit (of the United States)
全. Southern Circuit (of the United States)
今. Alabama U.S. Circuit Court for (all) District(s) of Alabama
来. Arkansas U.S. Circuit Court for (all) District(s) of Arkansas
正. California U.S. Circuit for (all) District(s) of California
说. Connecticut U.S. Circuit for the District of Connecticut
意. Delaware U.S. Circuit for the District of Delaware
送. Florida U.S. Circuit for (all) District(s) of Florida
容. Georgia U.S. Circuit for (all) District(s) of Georgia
已. Illinois U.S. Circuit for (all) District(s) of Illinois
结. Indiana U.S. Circuit for (all) District(s) of Indiana
会. Iowa U.S. Circuit for (all) District(s) of Iowa
段. Kansas U.S. Circuit for the District of Kansas
计. Kentucky U.S. Circuit for (all) District(s) of Kentucky
源. Louisiana U.S. Circuit for (all) District(s) of Louisiana
色. Maine U.S. Circuit for the District of Maine
時. Maryland U.S. Circuit for the District of Maryland
交. Massachusetts U.S. Circuit for the District of Massachusetts
系. Michigan U.S. Circuit for (all) District(s) of Michigan
过. Minnesota U.S. Circuit for the District of Minnesota
电. Mississippi U.S. Circuit for (all) District(s) of Mississippi
询. Missouri U.S. Circuit for (all) District(s) of Missouri
符. Nevada U.S. Circuit for the District of Nevada
未. New Hampshire U.S. Circuit for the District of New Hampshire
程. New Jersey U.S. Circuit for (all) District(s) of New Jersey
常. New York U.S. Circuit for (all) District(s) of New York
条. North Carolina U.S. Circuit for (all) District(s) of North Carolina
当. Ohio U.S. Circuit for (all) District(s) of Ohio
情. Oregon U.S. Circuit for the District of Oregon
口. Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania
合. Rhode Island U.S. Circuit for the District of Rhode Island
车. South Carolina U.S. Circuit for the District of South Carolina
实. Tennessee U.S. Circuit for (all) District(s) of Tennessee
组. Texas U.S. Circuit for (all) District(s) of Texas
版. Vermont U.S. Circuit for the District of Vermont
周. Virginia U.S. Circuit for (all) District(s) of Virginia
址. West Virginia U.S. Circuit for (all) District(s) of West Virginia
记. Wisconsin U.S. Circuit for (all) District(s) of Wisconsin
二. Wyoming U.S. Circuit for the District of Wyoming
同. Circuit Court of the District of Columbia
业. Nebraska U.S. Circuit for the District of Nebraska
权. Colorado U.S. Circuit for the District of Colorado
其. Washington U.S. Circuit for (all) District(s) of Washington
进. Idaho U.S. Circuit Court for (all) District(s) of Idaho
试. Montana U.S. Circuit Court for (all) District(s) of Montana
验. Utah U.S. Circuit Court for (all) District(s) of Utah
料. South Dakota U.S. Circuit Court for (all) District(s) of South Dakota
传. North Dakota U.S. Circuit Court for (all) District(s) of North Dakota
述. Oklahoma U.S. Circuit Court for (all) District(s) of Oklahoma
集. Court of Private Land Claims
Answer:

Answer: 管