Task: sc_caseorigin

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the court in which the case originated. Focus on the court in which the case originated, not the administrative agency. For this reason, if appropiate note the origin court to be a state or federal appellate court rather than a court of first instance (trial court). If the case originated in the United States Supreme Court (arose under its original jurisdiction or no other court was involved), note the origin as "United States Supreme Court". If the case originated in a state court, note the origin as "State Court". Do not code the name of the state. The courts in the District of Columbia present a special case in part because of their complex history. Treat local trial (including today's superior court) and appellate courts (including today's DC Court of Appeals) as state courts. Consider cases that arise on a petition of habeas corpus and those removed to the federal courts from a state court as originating in the federal, rather than a state, court system. A petition for a writ of habeas corpus begins in the federal district court, not the state trial court. Identify courts based on the naming conventions of the day. Do not differentiate among districts in a state. For example, use "New York U.S. Circuit for (all) District(s) of New York" for all the districts in New York.

Mr. Justice Douglas
delivered the opinion of the Court.
Petitioner is a musician and composer who between the years 1936 and 1939 composed a symphony. In 1945 Henry H. Reichhold, a philanthropist, established a music award offering $25,000, $5,000, and $2,500 for the three best symphonic works written by native-born composers of this hemisphere. The terms of the offer provided that none of the compositions could be published or publicly performed prior to entry in the contest and that each composition receiving an award would remain the property of the composer except that he would grant the Detroit Orchestra, Inc., (1) all synchronization rights as applied to motion pictures, (2) all mechanical rights as applied to phonograph recordings, electrical transcriptions and music rolls, and (3) the exclusive right to authorize the first performance of the composition in each of the countries whose citizens were eligible to enter the contest and to designate the publisher of the composition.
Petitioner submitted his symphony and on December 14, 1947, won the $25,000 award. He included that amount in his 1947 income tax return as gross income, claimed the benefits of § 107 (b) of the Internal Revenue Code (26 U. S. C. (1946 ed.) § 107 (b), 53 Stat. 878, as amended), and computed the tax as though the $25,000 had been received ratably during the years 1937, 1938, and 1939. Thereafter he filed a claim for refund on the ground that the award constituted a nontaxable gift. The Commissioner did not allow the claim but determined a deficiency on the ground that the tax should have been computed under § 107 (b) as though the award had been ratably received over the three-year period ending with 1947. Petitioner paid the deficiency, filed a supplemental claim for refund, and brought this suit to obtain it. The District Court held that the award was a gift and not taxable by reason of § 22 (b) (3) of the Internal Revenue Code. The Court of Appeals reversed. 190 F. 2d 680. The case is here on certiorari, 342 U. S. 896, because of the conflict between that decision and McDermott v. Commissioner, 80 U. S. App. D. C. 176, 150 F. 2d 585, decided by the Court of Appeals for the District of Columbia. And see Williams v. United States, 114 Ct. Cl. 1, 84 F. Supp. 362.
I.
In the legal sense payment of a prize to a winner of a contest is the discharge of a contractual obligation. The acceptance by the contestants of the offer tendered by the sponsor of the contest creates an enforceable contract. See 6 Corbin on Contracts, § 1489; Restatement, Contracts, § 521. The discharge of legal obligations — the payment for services rendered or consideration paid pursuant to a contract — is in no sense a gift. The case would be different if an award were made in recognition of past achievements or present abilities, or if payment were given not for services (see Old Colony Trust Co. v. Com missioner, 279 U. S. 716, 730), but out of affection, respect, admiration, charity or like impulses. Where the payment is in return for services rendered, it is irrelevant that the donor derives no economic benefit from it.
II.
Section 107 (b) defines “artistic work” as the “musical” or “artistic composition” of an individual, “the work on which . . . covered a period of thirty-six calendar months or more from the beginning to the completion” of the composition. In case the gross income from a particular artistic work in the taxable year is not less than a particular percentage (not material here), the tax attributable to the income of the taxable year may be computed as though it had “been received ratably over that part of the period preceding the close of the taxable year but not more than thirty-six calendar months.” The question is whether the amount of the prize should be taxed ratably over the 36 months ending with the close of 1947 (the taxable year in which it was received) or over the last 36 months of the period (1937 to 1939) when petitioner wrote the symphony.
The phrase in question, as it originated (H. R. 7378, 77th Cong., 2d Sess., § 128), read “ratably over the period of thirty-six calendar months ending with the close of the taxable year.” In that form the present tax would have been computed as the Commissioner contended, viz. the tax would be laid over a period of 36 months extending back from the close of the taxable year. The change in wording does not seem to us to have made a change in meaning. The present words “ratably over that part of the period preceding the close of the taxable year but not more than thirty-six calendar months” would on their face seem to refer to a period ending with the close of the taxable year and extending back a maximum of 36 months. That wording was adopted in order to treat the income as though it had “been received ratably over (1) the part of the period of the work which preceded the close of the taxable year, or (2) a period of 36 calendar months, whichever of such periods is the shorter.” See S. Rep. No. 1631, 77th Cong., 2d Sess., p. 109. The House Conferees, in agreeing to the change, stated that it “clarifies the language of the House bill.” H. R. Conf. Rep. No. 2586, 77th Cong., 2d Sess., p. 43. That history strongly suggests that the purpose was not to change the allowable period of allocation from one ending with the close of the taxable year to one covering any 36 months in the past when the work was done, but to prevent tax reduction by proration of income over a period of work greater than the duration of the work preceding the close of the taxable year. That is the construction given by Treasury Regulations 111, § 29.107-2; and while much more could be said, it seems to us that that construction fits the statutory scheme.
Affirmed.
Me. Justice Frankfurter, not having heard the argument owing to illness, took no part in the disposition of this case.
Mr. Justice Jackson dissents.
Section 107 (b) provides: “For the purposes of this subsection, the term ‘artistic work or invention’, in the case of an individual, means a literary, musical, or artistic composition of such individual or a patent or copyright covering an invention of or a literary, musical, or artistic composition of such individual, the work on which by such individual covered a period of thirty-six calendar months or more from the beginning to the completion of such composition or invention. If, in the taxable year, the gross income of any individual from a particular artistic work or invention by him is not less than 80 per centum of the gross income in respect of such artistic work or invention in the taxable year plus the gross income therefrom in previous taxable years and the twelve months immediately succeeding the close of the taxable year, the tax attributable to the part of such gross income of the taxable year which is not taxable as a gain from the sale or exchange of a capital asset held for more than 6 months shall not be greater than the aggregate of the taxes attributable to such part had it been received ratably over that part of the period preceding the close of the taxable year but not more than thirty-six calendar months.”
Section 22 (b) (3) of the Internal Revenue Code provides:
“The following items shall not be included in gross income and shall be exempt from taxation under this chapter: . . .
“The value of property acquired by gift, bequest, devise, or inheritance . . . .”
See note 1, supra.
Section 29.107-2 provides in part:
“The method of allocating the gross income from the artistic work or invention to the taxable years in which falls any of the calendar months (not exceeding 36 calendar months) included within the part of the period of work which precedes the close of the current taxable year may be illustrated by the following examples:
“Example (1). On October 1, 1942, A, an individual, who makes his returns on a calendar year basis and on the basis of cash receipts and disbursements, receives $36,000 in full payment for a musical composition, the work on which was commenced by A on July 10, 1938, and completed on January 29, 1943. Although the period of work covers 55 calendar months, allocations may be made to only the last 36 calendar months included within the part of the period of work which precedes the close of 1942 (the current taxable year). Therefore, $1,000 ($36,000 divided by 36) must be allocated to each of the 36 calendar months preceding January 1, 1943. Accordingly, $12,000 is allocated to 1940, $12,000 to 1941, and $12,000 to 1942 (the current taxable year).
“Example (%). Assume the same facts as in example (1) except that the period of work was commenced by A on July 1, 1941, and completed on September 1, 1944. Although the period of work covers 38 calendar months, allocations may be made to only the 18 calendar months which are included within the part of the period of work which precedes the close of 1942 (the current taxable year). Therefore, $2,000 ($36,000 divided by 18) must be allocated to each of 18 calendar months preceding January 1, 1943. Accordingly, $12,000 is allocated to 1941, and $24,000 to 1942 (the current taxable year).”

Question: What is the court in which the case originated?
年. U.S. Court of Customs and Patent Appeals
数. U.S. Court of International Trade
日. U.S. Court of Claims, Court of Federal Claims
的. U.S. Court of Military Appeals, renamed as Court of Appeals for the Armed Forces
月. U.S. Court of Military Review
用. U.S. Court of Veterans Appeals
成. U.S. Customs Court
名. U.S. Court of Appeals, Federal Circuit
时. U.S. Tax Court
件. Temporary Emergency U.S. Court of Appeals
一. U.S. Court for China
请. U.S. Consular Courts
中. U.S. Commerce Court
据. Territorial Supreme Court
码. Territorial Appellate Court
不. Territorial Trial Court
新. Emergency Court of Appeals
文. Supreme Court of the District of Columbia
下. Bankruptcy Court
分. U.S. Court of Appeals, First Circuit
入. U.S. Court of Appeals, Second Circuit
人. U.S. Court of Appeals, Third Circuit
功. U.S. Court of Appeals, Fourth Circuit
上. U.S. Court of Appeals, Fifth Circuit
户. U.S. Court of Appeals, Sixth Circuit
为. U.S. Court of Appeals, Seventh Circuit
间. U.S. Court of Appeals, Eighth Circuit
号. U.S. Court of Appeals, Ninth Circuit
取. U.S. Court of Appeals, Tenth Circuit
回. U.S. Court of Appeals, Eleventh Circuit
在. U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)
页. Alabama Middle U.S. District Court
字. Alabama Northern U.S. District Court
有. Alabama Southern U.S. District Court
个. Alaska U.S. District Court
作. Arizona U.S. District Court
示. Arkansas Eastern U.S. District Court
出. Arkansas Western U.S. District Court
是. California Central U.S. District Court
失. California Eastern U.S. District Court
表. California Northern U.S. District Court
除. California Southern U.S. District Court
加. Colorado U.S. District Court
败. Connecticut U.S. District Court
生. Delaware U.S. District Court
信. District Of Columbia U.S. District Court
类. Florida Middle U.S. District Court
置. Florida Northern U.S. District Court
理. Florida Southern U.S. District Court
本. Georgia Middle U.S. District Court
息. Georgia Northern U.S. District Court
行. Georgia Southern U.S. District Court
定. Guam U.S. District Court
改. Hawaii U.S. District Court
市. Idaho U.S. District Court
期. Illinois Central U.S. District Court
以. Illinois Northern U.S. District Court
修. Illinois Southern U.S. District Court
元. Indiana Northern U.S. District Court
方. Indiana Southern U.S. District Court
录. Iowa Northern U.S. District Court
区. Iowa Southern U.S. District Court
单. Kansas U.S. District Court
位. Kentucky Eastern U.S. District Court
型. Kentucky Western U.S. District Court
法. Louisiana Eastern U.S. District Court
县. Louisiana Middle U.S. District Court
存. Louisiana Western U.S. District Court
品. Maine U.S. District Court
前. Maryland U.S. District Court
称. Massachusetts U.S. District Court
注. Michigan Eastern U.S. District Court
值. Michigan Western U.S. District Court
输. Minnesota U.S. District Court
建. Mississippi Northern U.S. District Court
能. Mississippi Southern U.S. District Court
大. Missouri Eastern U.S. District Court
例. Missouri Western U.S. District Court
度. Montana U.S. District Court
始. Nebraska U.S. District Court
到. Nevada U.S. District Court
面. New Hampshire U.S. District Court
载. New Jersey U.S. District Court
点. New Mexico U.S. District Court
密. New York Eastern U.S. District Court
动. New York Northern U.S. District Court
果. New York Southern U.S. District Court
图. New York Western U.S. District Court
提. North Carolina Eastern U.S. District Court
发. North Carolina Middle U.S. District Court
式. North Carolina Western U.S. District Court
国. North Dakota U.S. District Court
登. Northern Mariana Islands U.S. District Court
错. Ohio Northern U.S. District Court
者. Ohio Southern U.S. District Court
认. Oklahoma Eastern U.S. District Court
误. Oklahoma Northern U.S. District Court
接. Oklahoma Western U.S. District Court
关. Oregon U.S. District Court
重. Pennsylvania Eastern U.S. District Court
第. Pennsylvania Middle U.S. District Court
地. Pennsylvania Western U.S. District Court
如. Puerto Rico U.S. District Court
设. Rhode Island U.S. District Court
目. South Carolina U.S. District Court
开. South Dakota U.S. District Court
事. Tennessee Eastern U.S. District Court
可. Tennessee Middle U.S. District Court
要. Tennessee Western U.S. District Court
代. Texas Eastern U.S. District Court
小. Texas Northern U.S. District Court
选. Texas Southern U.S. District Court
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明. Utah U.S. District Court
编. Vermont U.S. District Court
求. Virgin Islands U.S. District Court
列. Virginia Eastern U.S. District Court
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万. Washington Eastern U.S. District Court
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器. West Virginia Northern U.S. District Court
所. West Virginia Southern U.S. District Court
内. Wisconsin Eastern U.S. District Court
体. Wisconsin Western U.S. District Court
通. Wyoming U.S. District Court
务. Louisiana U.S. District Court
此. Washington U.S. District Court
商. West Virginia U.S. District Court
序. Illinois Eastern U.S. District Court
化. South Carolina Eastern U.S. District Court
消. South Carolina Western U.S. District Court
否. Alabama U.S. District Court
保. U.S. District Court for the Canal Zone
使. Georgia U.S. District Court
次. Illinois U.S. District Court
机. Indiana U.S. District Court
对. Iowa U.S. District Court
量. Michigan U.S. District Court
查. Mississippi U.S. District Court
部. Missouri U.S. District Court
性. New Jersey Eastern U.S. District Court (East Jersey U.S. District Court)
和. New Jersey Western U.S. District Court (West Jersey U.S. District Court)
更. New York U.S. District Court
后. North Carolina U.S. District Court
证. Ohio U.S. District Court
题. Pennsylvania U.S. District Court
确. Tennessee U.S. District Court
格. Texas U.S. District Court
了. Virginia U.S. District Court
于. Norfolk U.S. District Court
金. Wisconsin U.S. District Court
公. Kentucky U.S. Distrcrict Court
午. New Jersey U.S. District Court
円. California U.S. District Court
片. Florida U.S. District Court
空. Arkansas U.S. District Court
态. District of Orleans U.S. District Court
管. State Supreme Court
主. State Appellate Court
天. State Trial Court
自. Eastern Circuit (of the United States)
我. Middle Circuit (of the United States)
全. Southern Circuit (of the United States)
今. Alabama U.S. Circuit Court for (all) District(s) of Alabama
来. Arkansas U.S. Circuit Court for (all) District(s) of Arkansas
正. California U.S. Circuit for (all) District(s) of California
说. Connecticut U.S. Circuit for the District of Connecticut
意. Delaware U.S. Circuit for the District of Delaware
送. Florida U.S. Circuit for (all) District(s) of Florida
容. Georgia U.S. Circuit for (all) District(s) of Georgia
已. Illinois U.S. Circuit for (all) District(s) of Illinois
结. Indiana U.S. Circuit for (all) District(s) of Indiana
会. Iowa U.S. Circuit for (all) District(s) of Iowa
段. Kansas U.S. Circuit for the District of Kansas
计. Kentucky U.S. Circuit for (all) District(s) of Kentucky
源. Louisiana U.S. Circuit for (all) District(s) of Louisiana
色. Maine U.S. Circuit for the District of Maine
時. Maryland U.S. Circuit for the District of Maryland
交. Massachusetts U.S. Circuit for the District of Massachusetts
系. Michigan U.S. Circuit for (all) District(s) of Michigan
过. Minnesota U.S. Circuit for the District of Minnesota
电. Mississippi U.S. Circuit for (all) District(s) of Mississippi
询. Missouri U.S. Circuit for (all) District(s) of Missouri
符. Nevada U.S. Circuit for the District of Nevada
未. New Hampshire U.S. Circuit for the District of New Hampshire
程. New Jersey U.S. Circuit for (all) District(s) of New Jersey
常. New York U.S. Circuit for (all) District(s) of New York
条. North Carolina U.S. Circuit for (all) District(s) of North Carolina
当. Ohio U.S. Circuit for (all) District(s) of Ohio
情. Oregon U.S. Circuit for the District of Oregon
口. Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania
合. Rhode Island U.S. Circuit for the District of Rhode Island
车. South Carolina U.S. Circuit for the District of South Carolina
实. Tennessee U.S. Circuit for (all) District(s) of Tennessee
组. Texas U.S. Circuit for (all) District(s) of Texas
版. Vermont U.S. Circuit for the District of Vermont
周. Virginia U.S. Circuit for (all) District(s) of Virginia
址. West Virginia U.S. Circuit for (all) District(s) of West Virginia
记. Wisconsin U.S. Circuit for (all) District(s) of Wisconsin
二. Wyoming U.S. Circuit for the District of Wyoming
同. Circuit Court of the District of Columbia
业. Nebraska U.S. Circuit for the District of Nebraska
权. Colorado U.S. Circuit for the District of Colorado
其. Washington U.S. Circuit for (all) District(s) of Washington
进. Idaho U.S. Circuit Court for (all) District(s) of Idaho
试. Montana U.S. Circuit Court for (all) District(s) of Montana
验. Utah U.S. Circuit Court for (all) District(s) of Utah
料. South Dakota U.S. Circuit Court for (all) District(s) of South Dakota
传. North Dakota U.S. Circuit Court for (all) District(s) of North Dakota
述. Oklahoma U.S. Circuit Court for (all) District(s) of Oklahoma
集. Court of Private Land Claims
多. United States Supreme Court
Answer:

Answer: 明