Task: songer_decuncon

What follows is an opinion from a United States Court of Appeals.
Your task is to determine whether the court declared any statute or administrative action unconstitutional. Only explicit statements in the opinion that some provision is unconstitutional should be used. Procedural violations of the constitution in the courts below are not counted as judicial review (e.g., if the trial court threw out evidence obtained in a search and seizure because of a 4th Amendment violation, the action would not count as judicial review).

PER CURIAM.
We think that the findings of fact of the Tax Court are not clearly erroneous, and since we are in full accord with the statement of the law expressed in the decision of the Tax Court which is reported at 30 T.C. 926, the decision of the Tax Court is affirmed.
We cannot agree with the contention of the petitioner Lustig that the rule laid down in Thomas Lovett, 18 T.C. 477, is not still the law. As counsel for the Commissioner has pointed out, when § 214 of the 1954 Internal Revenue Code, 26 U.S.C.A. § 214, was added, Congress intended to give a taxpayer in the position of Halina Lustig a tax benefit in addition to the exemption for a dependent. Now to hold that by § 214 the rule of the Lovett case was no longer valid would amount to saying that when Congress granted the rights set forth in § 214 it automatically withdrew from Mrs. Lustig rights which she theretofore had to claim the dependency exemption.
Affirmed.

Question: Did the court declare any statute or administrative action unconstitutional?
A. no declarations of unconstitutionality
B. act of Congress declared unconstitutional (facial invalidity)
C. interpretation/application of federal law invalid
D. federal administrative action or regulation unconstitutional on its face
E. interpretation/application of administrative regs unconstitutional
F. state constitution declared unconstitutional on its face
G. interpretation/application of state constitution unconstitutional
H. state law or regulation unconstitutional on its face
I. interpretation/application of state law/regulation unconstitutional
J. substate law or regulation unconstitutional on its face
K. interpretation/application of substate law/regulation unconstitutional
Answer:

Answer: A