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.

BUFFINGTON, Circuit Judge.
Reference to the opinion of the Board of Tax Appeals, reported at 34 B. T. A.. 11, relieves us from restating the facts. The first question here involved is whether under the law of Pennsylvania the power reserved by the creator of the trust deeds of January 13, 1928, and November 1, 1929, to alter, amend, or revoke the trusts thereunder, was completely exhausted by his supplemental deeds of February 5 and May 5, 1931. The taxing .authorities contend that the power of the creator to alter, amend, or revoke, existed at the time of his death, while the taxpayer contends the said subsequent trust deeds constituted an exhaustion of the creator’s power to alter, amend, or revoke.
After argument and consideration had, we find ourselves in accord with the taxpayer’s contention. This view, supported by the long line of English cases, was held in this circuit in Hidell v. Girard Life Insurance Annuity & Trust Co., Fed.Cas.No.6464, also reported in 14 Phila.401, wherein Judge McKennan held: “There is high authority for the argument that a single exercise of a power of appointment or revocation exhausts the power. But where a power of revocation is once fully exercised, what is there left in the possessor of it, upon which a subsequent and.entirely inconsistent exercise of it can rest ?” In the present case the creator revoked, ended, and extinguished all interest in the trust estate, and thereafter and at the date of his death he had no part or lot therein. So holding, the order of the Tax Board is, therefore, reversed.
The second question involved is whether in the creator’s deed of trust of August 21, 1930, in favor of his minor daughter, the reserved power of alteration was exercisable by him at the date of his death or only after his minor daughter reached her majority. After argument and consideration, we are of opinion that up to the time of the creator’s death, which occurred during his daughter’s minority, he had no, present power to alter, amend, or revoke, and that the order of the Tax Board to the contrary should be reversed.
In accord with our holding, the record is remanded to the Tax Board, with instructions to exclude from taxation the subject-matter ' under the deed of trust dated January 13, 1928, the life estate of decedent’s mother under the deed of trust dated November 1, 1929, and the subject-matter of the deed of trust dated August 21, 1930, in which decedent’s daughter was the beneficiary, including the accretion to the latter effected by the supplemental deed of trust dated May 5, 1931, diverting one-third of the remainder in the trust of November 1, 1929 (the mother’s trust), to the trust for decedent’s daughter.

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