Task: songer_opinstat

What follows is an opinion from a United States Court of Appeals. Your task is to identify whether the opinion writter is identified in the opinion or whether the opinion was per curiam.

PER CURIAM.
The Tax Court of the United States found that petitioner’s stock in Independence Indemnity Company, a Pennsylvania corporation dissolved by court decree as insolvent in 1933,, became worthless prior to 1941; with the result that petitioner was not entitled to claim for income tax purposes a loss on a 1941 sale of such stock, for five dollars, which petitioner made at an expense of $52. Petitioner asks us to review this decision and set it aside. We find that the evidence amply supports the decision. In fact we find no evidence that would have supported an opposite decision.
Affirmed.

Question: Is the opinion writer identified in the opinion, or was the opinion per curiam?
A. Signed, with reasons
B. Per curiam, with reasons
C. Not ascertained
Answer:

Answer: B