Task: songer_origin

What follows is an opinion from a United States Court of Appeals. Your task is to identify the type of court which made the original decision. Code cases removed from a state court as originating in federal district court. For "State court", include habeas corpus petitions after conviction in state court and petitions from courts of territories other than the U.S. District Courts. For "Special DC court", include courts other than the US District Court for DC. For "Other", include courts such as the Tax Court and a court martial.

PER CURIAM.
The sole question involved in this case is whether certain payments made by the taxpayer in 1944 and 1945 to the “Erie Times Employees’ Benefit and Pension Fund,” a fund established by the taxpayer’s employees, were deductible from the taxpayer’s gross income under Section 23(a) or Section 23 (p) of the Internal Revende Code, 26 U.S.C.A. § 23(a, p). The Tax Court held that the payments in question were not deductible for income tax purposes. After examining the record we find ourselves in full accord with the reasoning and conclusions contained in the opinion of the Tax Court filed by Judge Black, 13 T.C 329. We need add nothing to what is there said.
The decision of the Tax Court will accordingly be affirmed.

Question: What type of court made the original decision?
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. Special DC court
H. Other 
I. Not ascertained
Answer:

Answer: H