Task: songer_circuit

What follows is an opinion from a United States Court of Appeals. Your task is to identify the circuit of the court that decided the case.

PER CURIAM.
Examination of the briefs and of the record and consideration of the oral arguments convince us that the Tax Court of the United States committed no error in the instant case.
As was pointed out by Judge Opper in his decision, not reported for publication, the question presented is that which was before the Tax Court in Morrison v. Com’r, 12 T.C. 709. We are in accord with the reasoning expressed in that opinion.
Accordingly the decision of the Tax Court will be affirmed.

Question: What is the circuit of the court that decided the case?
A. First Circuit
B. Second Circuit
C. Third Circuit
D. Fourth Circuit
E. Fifth Circuit
F. Sixth Circuit
G. Seventh Circuit
H. Eighth Circuit
I. Ninth Circuit
J. Tenth Circuit
K. Eleventh Circuit
L. District of Columbia Circuit
Answer:

Answer: C