Task: songer_adminrev

What follows is an opinion from a United States Court of Appeals. Your task is to identify the federal agency (if any) whose decision was reviewed by the court of appeals. If there was no prior agency action, choose "not applicable".

PER CURIAM.
The questions presented on this appeal were considered by the Supreme Court of the United States and decided adversely to the contentions of the appellant here, in Helvering v. Northwest Steel Rolling Mills, Inc., 61 S.Ct. 109, 85 L.Ed. -, decided November 12, 1940, and Crane-Johnson Company v. Helvering, 61 S.Ct. 114, 85 L.Ed. -, decided November 12, 1940.
The judgment is, therefore, affirmed.

Question: What federal agency's decision was reviewed by the court of appeals?
A. Benefits Review Board
B. Civil Aeronautics Board
C. Civil Service Commission
D. Federal Communications Commission
E. Federal Energy Regulatory Commission
F. Federal Power Commission
G. Federal Maritime Commission
H. Federal Trade Commission
I. Interstate Commerce Commission
J. National Labor Relations Board
K. Atomic Energy Commission
L. Nuclear Regulatory Commission
M. Securities & Exchange Commission
N. Other federal agency
O. Not ascertained or not applicable
Answer:

Answer: O