Task: songer_state

What follows is an opinion from a United States Court of Appeals. Your task is to identify the state or territory in which the case was first heard. If the case began in the federal district court, consider the state of that district court. If it is a habeas corpus case, consider the state of the state court that first heard the case. If the case originated in a federal administrative agency, answer "not applicable". Answer with the name of the state, or one of the following territories: District of Columbia, Puerto Rico, Virgin Islands, Panama Canal Zone, or "not applicable" or "not determined".

PER CURIAM.
After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R. App.P. 34(a); Tenth Cir.R. 10(e). The cause is therefore ordered submitted without oral argument.
Finer appeals from a trial court order enforcing an Internal Revenue Service summons issued during the course of a Taxpayer Compliance Measurement Program (TCMP) audit. The sole issue on appeal is whether the district court properly held that the Internal Revenue Service has statutory authority to issue a summons under Section 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602 (1976), in the course of an examination of tax returns selected pursuant to the TCMP.
This precise issue has recently been addressed by both the Fifth and the Eighth Circuits in United States v. First National Bank, 635 F.2d 391 (5th Cir.), cert. denied, 452 U.S. 916, 101 S.Ct. 3051, 69 L.Ed.2d 420 (1981) and United States v. Flagg, 634 F.2d 1087 (8th Cir.1980), cert. denied, 451 U.S. 909, 101 S.Ct. 1977, 68 L.Ed.2d 297 (1981). Both courts held that the IRS has authority to issue such a summons. We agree with the analyses set out in those opinions. Cf. United States v. Scholbe, 664 F.2d 1163, 1167-68 (10th Cir.1981).
The judgment of the trial court is affirmed.
. For an explanation of the purposes of the TCMP, see United States v. Flagg, 634 F.2d 1087, 1088-89 (8th Cir.1980), cert. denied, 451 U.S. 909, 101 S.Ct. 1977, 68 L.Ed.2d 297 (1981).

Question: In what state or territory was the case first heard?
年. not
数. Alabama
日. Alaska
的. Arizona
月. Arkansas
用. California
成. Colorado
名. Connecticut
时. Delaware
件. Florida
一. Georgia
请. Hawaii
中. Idaho
据. Illinois
码. Indiana
不. Iowa
新. Kansas
文. Kentucky
下. Louisiana
分. Maine
入. Maryland
人. Massachussets
功. Michigan
上. Minnesota
户. Mississippi
为. Missouri
间. Montana
号. Nebraska
取. Nevada
回. New
在. New
页. New
字. New
有. North
个. North
作. Ohio
示. Oklahoma
出. Oregon
是. Pennsylvania
失. Rhode
表. South
除. South
加. Tennessee
败. Texas
生. Utah
信. Vermont
类. Virginia
置. Washington
理. West
本. Wisconsin
息. Wyoming
行. Virgin
定. Puerto
改. District
市. Guam
期. not
以. Panama
Answer:

Answer: 成