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".

BUFFINGTON, Circuit Judge.
The facts in this case, which are undisputed, are as follows: For some three years prior to May 12, 1921, the taxpayer was the attorney for the International Food Products Company, a Swiss corporation. Before the outbreak of hostilities between this country and Germany, that company owned some 6,250 shares of the stock of Heinrich Franck Sons, Inc., a New York corporation. The stock was seized by the Alien Property Custodian on the alleged ground that it was the property of Carl, Robert, Richard, and Walter Franck, and it was sold by the Alien Property Custodian for approximately $500,000. About May 27, 1921, the International Company filed a claim for these funds, which was denied. It thereupon brought suit therefor and it was eventually adjudged that the International Company, and not the alleged German owners, owned the stock. At that time the taxpayer decided that the services he had rendered in connection with the recovery of the funds had a value of $25,000, of which amount he had actually received $1,000 from the International Company. On that date he entered into a written contract with the company by which he agreed to accept, in lieu of his said claim to payment for past services rendered and as compensation for services to' be rendered, 10 per cent, of the amount received from the sale of the stock. The claim against the Alien Property Custodian resulted in a judgment in 1929, and from the proceeds thereof the taxpayer was paid the sum of $74,355.39. The books of the taxpayer were kept on a cash receipts and disbursements basis. The Commissioner determined he was taxable on the entire amount received by him in 1929 as ordinary net income and found a deficiency for that year in the amount of $7,168.30, which finding was upheld by the Board of Tax Appeals, and thereupon the taxpayer took this present appeal.
After argument and due consideration had, we are of opinion the present case is in line with our holding in Freeman v. United States, 71 F.(2d) 969, and that the Board committed no error in approving the holding of the Commissioner. In view of the full discussion by the Board of the authorities and principles involved, we limit ourselves to approving the Board’s holding and affirming its decision.

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