Task: songer_casetyp1_7-3-1

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.
Your task is to determine the specific issue in the case within the broad category of "economic activity and regulation - taxes, patents, copyright". 

PER CURIAM.
This is an appeal from the District of Colorado taken by appellants pro se after entry of judgment against them for income tax deficiencies. They assert three grounds in support of reversal of the judgment: That they were forced to trial without sufficient time to prepare; that the trial court unlawfully limited the trial by pre-trial order to one day; and that the trial judge unlawfully refused to disqualify himself. Each contention is totally without merit.
The record reveals that the case was regularly set, appellants receiving more than ample notice of such setting, and that they offered no legal excuse justifying a continuance or resetting. In fact the record reflects but a continuation of the long extended efforts of appellants to protract their litigation as set forth in some detail in our earlier consideration of this litigation. Swallow v. United States, 10 Cir., 380 F.2d 710.
Appellants are in error in their assertion that the court ordered that the trial would be limited to but one day. The case was set for a day certain and the calendar estimation was that the case could be completed in one day.
Finally, appellants assert that the trial judge should have disqualified himself because he had been reversed by our cited earlier decision, intimating that the trial judge either had committed deliberate error or was unlearned. Such a contention is, of course, completely frivolous, and the extent to which the court went to protect appellants’ interest is reflected in the fact that, notwithstanding appellants’ failure to appear for trial, the court submitted the case to a jury.
Affirmed.

Question: What is the specific issue in the case within the general category of "economic activity and regulation - taxes, patents, copyright"?
A. state or local tax
B. federal taxation - individual income tax (includes taxes of individuals, fiduciaries, & estates)
C. federal tax - business income tax (includes corporate and parnership)
D. federal tax - excess profits
E. federal estate and gift tax
F. federal tax - other
G. patents
H. copyrights
I. trademarks
J. trade secrets, personal intellectual property
Answer:

Answer: B