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.

PER CURIAM.
This is a petition to review a decision of the Tax Court which imposed deficiency assessments of income tax and fraud penalties for the tax years 1944, 1945 and 1946. The taxpayer kept no adequate records and tax liability was computed by the net worth and expenditures method. The facts were found and set forth in a lengthy statement of facts by the Tax Court and were carefully analyzed and discussed in a lengthy and comprehensive opinion. See T. C. Memo 1955-162. The questions raised by the petition for review relate to the amount of cash on hand at the beginning of the net worth period, the amount of cash on hand at the end of the period, expenditures made in the construction of buildings during the period, what amount was properly attributable to good will in the sale of a business, and whether the understatement of income in the tax returns for the years in question was fraudulent. All of these were questions of fact and there is no basis upon which we would be justified in holding the findings of the Tax Court as to any of them to be clearly wrong. The decision of the Tax Court is affirmed for reasons adequately stated in its memorandum opinion.
Affirmed.

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