Task: songer_source

What follows is an opinion from a United States Court of Appeals. Your task is to identify the forum that heard this case immediately before the case came to the court of appeals.

PER CURIAM.
This is an appeal from the decision of the United States District Court for the Western District of Oklahoma which denied appellant’s claim for a refund of excise taxes paid in 1961, 1962, and 1963 on club dues. The issue was whether the Lawtonian Club was a “social” club within the meaning of 26 U.S.C. § 4241 and the related regulations as they then provided.
We have examined the record and find it to clearly support the judgment of the trial court. The court prepared an opinion which thoroughly covers the issues, and with which we agree. See Lawtonian Club, Inc. v. United States, 307 F.Supp. 1081 (U.S.D.C., W.D.Okl.). We can add nothing to what the trial court has said and has held.
Affirmed.

Question: What forum heard this case immediately before the case came to the court of appeals?
A. Federal district court (single judge)
B. 3 judge district court
C. State court
D. Bankruptcy court, referee in bankruptcy, special master
E. Federal magistrate
F. Federal administrative agency
G. Court of Customs & Patent Appeals
H. Court of Claims
I. Court of Military Appeals
J. Tax Court or Tax Board
K. Administrative law judge
L. U.S. Supreme Court (remand)
M. Special DC court (not the US District Court for DC)
N. Earlier appeals court panel
O. Other
P. Not ascertained
Answer:

Answer: A