Task: songer_geniss

What follows is an opinion from a United States Court of Appeals.
Your task is to identify the issue in the case, that is, the social and/or political context of the litigation in which more purely legal issues are argued. Put somewhat differently, this field identifies the nature of the conflict between the litigants. The focus here is on the subject matter of the controversy rather than its legal basis. Consider the following categories: "criminal" (including 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), "civil rights" (excluding First Amendment or due process; also excluding claims of denial of rights in criminal proceeding or claims by prisoners that challenge their conviction or their sentence (e.g., habeas corpus petitions are coded under the criminal category); does include civil suits instituted by both prisoners and callable non-prisoners alleging denial of rights by criminal justice officials), "First Amendment", "due process" (claims in civil cases by persons other than prisoners, does not include due process challenges to government economic regulation), "privacy", "labor relations", "economic activity and regulation", and "miscellaneous".

PER CURIAM:
The plaintiffs, who as partners own and operate a restaurant-tavern in Schenectady, New York, sued the United States to recover $469.68 allegedly erroneously assessed as an excise tax deficiency for the first quarter of calendar year 1956. They now seek to appeal from an order of the District Court for the Northern District of New York denying their motion to amend their complaint to embrace an additional $5,485.81 paid to meet deficiency assessments for the thirteen quarters from March 1, 1956, to June 30, 1959. The District Court rested its decision on the taxpayers’ failure to file a proper refund claim for the additional sums as required by the Internal Revenue Code of 1954, 26 U.S.C. § 7422(a). But, the Government suggests quite properly that the well-established policy against piecemeal review deprives us of jurisdiction to consider the merits at this juncture and accordingly we dismiss the appeal.
Since an excise tax deficiency is divisible into a tax on each transaction or event, Flora v. United States, 362 U.S. 145, 175 n. 38, 80 S.Ct. 630, 4 L.Ed.2d 623 (1960), this refund suit would involve multiple claims. Therefore, it may be argued that the District Court, in denying leave to amend, in effect dismissed taxpayers’ claims for the thirteen quarters and the provisions of Fed.R.Civ. P. 54(b), governing entry of final judgment upon some but not all of multiple claims, would come into play. But, even if this were so, the District Court did not, in accordance with that Rule, expressly determine that there was no just reason for delay and did not expressly direct the entry of judgment, and thus the order would not be appealable. See Wolfson v. Blumberg, 340 F.2d 89 (2 Cir. 1965); 6 Moore, Federal Practice ([54.28[2] (2 ed. 1953). And even if we assume, arguendo, that the amended complaint sets forth a unitary claim, making Rule 54(b) inapplicable, the order is still interlocutory and non-appealable. An order denying leave to amend a complaint is not a “final decision” within the meaning of 28 U.S. C. § 1291; the “collateral order” doctrine of Cohen v. Beneficial Indus. Loan Corp., 337 U.S. 541, 546, 69 S.Ct. 1221, 93 L.Ed. 1528 (1949), does not apply; and the taxpayers have not procured the certificate required under 28 U.S.C. § 1292(b), a prerequisite to an interlocutory appeal. See generally 6 Moore, Federal Practice HH54.30[1], 54.12[2].
Appeal dismissed.

Question: What is the general issue in the case?
A. criminal
B. civil rights
C. First Amendment
D. due process
E. privacy
F. labor relations
G. economic activity and regulation
H. miscellaneous
Answer:

Answer: G