Task: songer_initiate

What follows is an opinion from a United States Court of Appeals. Your task is to identify what party initiated the appeal. For cases with cross appeals or multiple docket numbers, if the opinion does not explicitly indicate which appeal was filed first, assumes that the first litigant listed as the "appellant" or "petitioner" was the first to file the appeal. In federal habeas corpus petitions, consider the prisoner to be the plaintiff.

PER CURIAM:
The district judge, after a full bench trial, decided this income tax refund suit adversely to the taxpayers. The suit was generated by the Commissioner’s rejection of the taxpayers’ attempted deduction of one-half of the alleged losses of the husband’s joint venture with Mr. Long’s former law partner, Jake Jacobsen, relative to the operation of two apartment complexes. The Longs paid the deficiency, filed an unsuccessful claim for refund, and timely brought suit.
The judgment below for the United States was supported by the district judge’s careful, complete and well-documented Memorandum Opinion, reported at 451 F.Supp. 1009 (D.C.1976). Our consideration of the briefs, the record, and oral argument persuades us that the judgment was correct, for the reasons stated in the opinion of the district court, which we adopt.
AFFIRMED.

Question: What party initiated the appeal?
A. Original plaintiff
B. Original defendant
C. Federal agency representing plaintiff
D. Federal agency representing defendant
E. Intervenor
F. Not applicable
G. Not ascertained
Answer:

Answer: A