Task: sc_caseorigin

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the court in which the case originated. Focus on the court in which the case originated, not the administrative agency. For this reason, if appropiate note the origin court to be a state or federal appellate court rather than a court of first instance (trial court). If the case originated in the United States Supreme Court (arose under its original jurisdiction or no other court was involved), note the origin as "United States Supreme Court". If the case originated in a state court, note the origin as "State Court". Do not code the name of the state. The courts in the District of Columbia present a special case in part because of their complex history. Treat local trial (including today's superior court) and appellate courts (including today's DC Court of Appeals) as state courts. Consider cases that arise on a petition of habeas corpus and those removed to the federal courts from a state court as originating in the federal, rather than a state, court system. A petition for a writ of habeas corpus begins in the federal district court, not the state trial court. Identify courts based on the naming conventions of the day. Do not differentiate among districts in a state. For example, use "New York U.S. Circuit for (all) District(s) of New York" for all the districts in New York.

Me. Justice Minton
delivered the opinion of the Court.
The question presented here is whether a tax lien of the United States is prior in right to an attachment lien where the federal tax lien was recorded subsequent to the date of the attachment lien but prior to the date the attaching creditor obtained judgment.
On October 17, 1946, Wilton M. Morrison sued George and Genell Styliano on an unsecured note. Pursuant to §§ 537 and 542 of the California Code of Civil Procedure, Morrison procured the attachment of four parcels of real estate owned by the Stylianos in San Diego County. On April 24, 1947, Morrison obtained judgment and it was recorded in the office of the Recorder of San Diego County on May 2, 1947. Meanwhile, on December 3, 5, and 10, 1946, the United States had filed notices of federal tax liens in the same office.
Subsequently, four suits were brought in the Superior Court of San Diego County involving the four parcels of land upon which Morrison had procured the attachment. Morrison and the United States were made parties defendant in each of these suits. The first suit was brought to quiet title to one of the parcels of real estate. The Stylianos had sold this parcel to the plaintiffs of the suit, who paid the balance of the purchase price into court. The other three suits were to foreclose separate mortgages on the other three parcels. The Superior Court ordered the balance of the purchase price and any surplus remaining from the foreclosure sales after the mortgagees received payment in full to be applied first in payment of Morrison’s judgment lien, and secondly in payment of any federal tax liens.
The District Court of Appeal for the Fourth Appellate District affirmed. 93 Cal. App. 2d 608, 209 P. 2d 657. The Supreme Court of California declined to hear the case, and we granted certiorari. 339 U. S. 947. The four cases were consolidated below for purposes of appeal, and Morrison’s claims of priority were treated as a single issue. They are treated here in the same manner.
Section 537 of the California Code of Civil Procedure provides that a plaintiff may have the property of the defendant attached at any time “as security for the satisfaction of any judgment that may be recovered.” Section 542a provides: “The lien of the attachment on real property attaches and becomes effective upon the recording of a copy of the writ, together with a description of the property attached, and a notice that it is attached with the county recorder of the county wherein said real property is situate .... The attachment whether heretofore levied or hereafter to be levied shall be a lien upon all real property attached for a period of three years after the date of levy unless sooner released or discharged either as provided in this chapter, or by dismissal of the action, or by the filing with the recorder of an abstract of the judgment in the action.”
The effect of a lien in relation to a provision of federal law for the collection of debts owing the United States is always a federal question. Hence, although a state court’s classification of a lien as specific and perfected is entitled to weight, it is subject to reexamination by this Court. On the other hand, if the state court itself describes the lien as inchoate, this classification is “practically conclusive.” Illinois v. Campbell, 329 U. S. 362, 371. The Supreme Court of California has so described its attachment lien in the case of Puissegur v. Yarbrough, 29 Cal. 2d 409, 412, 175 P. 2d 830, 831, by stating that, “The attaching creditor obtains only a potential right or a contingent lien . . . .” Examination of the California statute shows that the above is an apt description. The attachment lien gives the attachment creditor no right to proceed against the property unless he gets a judgment within three years or within such extension as the statute provides. Numerous contingencies might arise that would prevent the attachment lien from ever becoming perfected by a judgment awarded and recorded. Thus the attachment lien is contingent or inchoate&wkey;merely a lis pendens notice that a right to perfect a lien exists.
Nor can the doctrine of relation back — which by process of judicial reasoning merges the attachment lien in the judgment and relates the judgment lien back to the date of attachment — operate to destroy the realities of the situation. When the tax liens of the United States were recorded, Morrison did not have a judgment lien. He had a mere “caveat of a more perfect lien to come.” New York v. Maclay, 288 U. S. 290, 294.
The liens asserted by the United States stem from 53 Stat. 448, 449, 26 U. S. C. §§ 3670, 3671, 3672. Section 3670 provides: “If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.” Section 3671 provides that the lien arises when the assessment lists are received by the Collector unless some other date is specified by law. Section 3672 provides that the lien shall not be valid against mortgagees, pledgees, purchasers or judgment creditors, until notice thereof has been filed in the office provided by the law of the state for such filing — in this case, the office of the Recorder of San Diego County.
In cases involving a kindred matter, i. e., the federal priority under R. S. § 3466, it has never been held sufficient to defeat the federal priority merely to show a lien effective to protect the lienor against others than the Government, but contingent upon taking subsequent steps for enforcing it. Illinois v. Campbell, supra, 374. If the purpose of the federal tax lien statute to insure prompt and certain collection of taxes due the United States from tax delinquents is to be fulfilled, a similar rule must prevail here. Accordingly, we hold that the tax liens of the United States are superior to the inchoate attachment lien of Morrison, and the judgment of the District Court of Appeal for the Fourth Appellate District is reversed.
Reversed.
Deering’s Cal. Code Civ. Proc. Ann., 1941, §§ 537 and 542.
Notice of a further lien in the sum of $412.18 was filed on January 22, 1948, but as to this the Government does not claim priority.
The Government also disclaims any priority over the mortgages foreclosed in these proceedings.
Morrison died while the case was pending on appeal to the District Court of Appeal, and the Security Trust and Savings Bank as executor of his last will and testament was substituted.
R. S. § 3466. “Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.”

Question: What is the court in which the case originated?
年. U.S. Court of Customs and Patent Appeals
数. U.S. Court of International Trade
日. U.S. Court of Claims, Court of Federal Claims
的. U.S. Court of Military Appeals, renamed as Court of Appeals for the Armed Forces
月. U.S. Court of Military Review
用. U.S. Court of Veterans Appeals
成. U.S. Customs Court
名. U.S. Court of Appeals, Federal Circuit
时. U.S. Tax Court
件. Temporary Emergency U.S. Court of Appeals
一. U.S. Court for China
请. U.S. Consular Courts
中. U.S. Commerce Court
据. Territorial Supreme Court
码. Territorial Appellate Court
不. Territorial Trial Court
新. Emergency Court of Appeals
文. Supreme Court of the District of Columbia
下. Bankruptcy Court
分. U.S. Court of Appeals, First Circuit
入. U.S. Court of Appeals, Second Circuit
人. U.S. Court of Appeals, Third Circuit
功. U.S. Court of Appeals, Fourth Circuit
上. U.S. Court of Appeals, Fifth Circuit
户. U.S. Court of Appeals, Sixth Circuit
为. U.S. Court of Appeals, Seventh Circuit
间. U.S. Court of Appeals, Eighth Circuit
号. U.S. Court of Appeals, Ninth Circuit
取. U.S. Court of Appeals, Tenth Circuit
回. U.S. Court of Appeals, Eleventh Circuit
在. U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)
页. Alabama Middle U.S. District Court
字. Alabama Northern U.S. District Court
有. Alabama Southern U.S. District Court
个. Alaska U.S. District Court
作. Arizona U.S. District Court
示. Arkansas Eastern U.S. District Court
出. Arkansas Western U.S. District Court
是. California Central U.S. District Court
失. California Eastern U.S. District Court
表. California Northern U.S. District Court
除. California Southern U.S. District Court
加. Colorado U.S. District Court
败. Connecticut U.S. District Court
生. Delaware U.S. District Court
信. District Of Columbia U.S. District Court
类. Florida Middle U.S. District Court
置. Florida Northern U.S. District Court
理. Florida Southern U.S. District Court
本. Georgia Middle U.S. District Court
息. Georgia Northern U.S. District Court
行. Georgia Southern U.S. District Court
定. Guam U.S. District Court
改. Hawaii U.S. District Court
市. Idaho U.S. District Court
期. Illinois Central U.S. District Court
以. Illinois Northern U.S. District Court
修. Illinois Southern U.S. District Court
元. Indiana Northern U.S. District Court
方. Indiana Southern U.S. District Court
录. Iowa Northern U.S. District Court
区. Iowa Southern U.S. District Court
单. Kansas U.S. District Court
位. Kentucky Eastern U.S. District Court
型. Kentucky Western U.S. District Court
法. Louisiana Eastern U.S. District Court
县. Louisiana Middle U.S. District Court
存. Louisiana Western U.S. District Court
品. Maine U.S. District Court
前. Maryland U.S. District Court
称. Massachusetts U.S. District Court
注. Michigan Eastern U.S. District Court
值. Michigan Western U.S. District Court
输. Minnesota U.S. District Court
建. Mississippi Northern U.S. District Court
能. Mississippi Southern U.S. District Court
大. Missouri Eastern U.S. District Court
例. Missouri Western U.S. District Court
度. Montana U.S. District Court
始. Nebraska U.S. District Court
到. Nevada U.S. District Court
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载. New Jersey U.S. District Court
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密. New York Eastern U.S. District Court
动. New York Northern U.S. District Court
果. New York Southern U.S. District Court
图. New York Western U.S. District Court
提. North Carolina Eastern U.S. District Court
发. North Carolina Middle U.S. District Court
式. North Carolina Western U.S. District Court
国. North Dakota U.S. District Court
登. Northern Mariana Islands U.S. District Court
错. Ohio Northern U.S. District Court
者. Ohio Southern U.S. District Court
认. Oklahoma Eastern U.S. District Court
误. Oklahoma Northern U.S. District Court
接. Oklahoma Western U.S. District Court
关. Oregon U.S. District Court
重. Pennsylvania Eastern U.S. District Court
第. Pennsylvania Middle U.S. District Court
地. Pennsylvania Western U.S. District Court
如. Puerto Rico U.S. District Court
设. Rhode Island U.S. District Court
目. South Carolina U.S. District Court
开. South Dakota U.S. District Court
事. Tennessee Eastern U.S. District Court
可. Tennessee Middle U.S. District Court
要. Tennessee Western U.S. District Court
代. Texas Eastern U.S. District Court
小. Texas Northern U.S. District Court
选. Texas Southern U.S. District Court
标. Texas Western U.S. District Court
明. Utah U.S. District Court
编. Vermont U.S. District Court
求. Virgin Islands U.S. District Court
列. Virginia Eastern U.S. District Court
网. Virginia Western U.S. District Court
万. Washington Eastern U.S. District Court
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器. West Virginia Northern U.S. District Court
所. West Virginia Southern U.S. District Court
内. Wisconsin Eastern U.S. District Court
体. Wisconsin Western U.S. District Court
通. Wyoming U.S. District Court
务. Louisiana U.S. District Court
此. Washington U.S. District Court
商. West Virginia U.S. District Court
序. Illinois Eastern U.S. District Court
化. South Carolina Eastern U.S. District Court
消. South Carolina Western U.S. District Court
否. Alabama U.S. District Court
保. U.S. District Court for the Canal Zone
使. Georgia U.S. District Court
次. Illinois U.S. District Court
机. Indiana U.S. District Court
对. Iowa U.S. District Court
量. Michigan U.S. District Court
查. Mississippi U.S. District Court
部. Missouri U.S. District Court
性. New Jersey Eastern U.S. District Court (East Jersey U.S. District Court)
和. New Jersey Western U.S. District Court (West Jersey U.S. District Court)
更. New York U.S. District Court
后. North Carolina U.S. District Court
证. Ohio U.S. District Court
题. Pennsylvania U.S. District Court
确. Tennessee U.S. District Court
格. Texas U.S. District Court
了. Virginia U.S. District Court
于. Norfolk U.S. District Court
金. Wisconsin U.S. District Court
公. Kentucky U.S. Distrcrict Court
午. New Jersey U.S. District Court
円. California U.S. District Court
片. Florida U.S. District Court
空. Arkansas U.S. District Court
态. District of Orleans U.S. District Court
管. State Supreme Court
主. State Appellate Court
天. State Trial Court
自. Eastern Circuit (of the United States)
我. Middle Circuit (of the United States)
全. Southern Circuit (of the United States)
今. Alabama U.S. Circuit Court for (all) District(s) of Alabama
来. Arkansas U.S. Circuit Court for (all) District(s) of Arkansas
正. California U.S. Circuit for (all) District(s) of California
说. Connecticut U.S. Circuit for the District of Connecticut
意. Delaware U.S. Circuit for the District of Delaware
送. Florida U.S. Circuit for (all) District(s) of Florida
容. Georgia U.S. Circuit for (all) District(s) of Georgia
已. Illinois U.S. Circuit for (all) District(s) of Illinois
结. Indiana U.S. Circuit for (all) District(s) of Indiana
会. Iowa U.S. Circuit for (all) District(s) of Iowa
段. Kansas U.S. Circuit for the District of Kansas
计. Kentucky U.S. Circuit for (all) District(s) of Kentucky
源. Louisiana U.S. Circuit for (all) District(s) of Louisiana
色. Maine U.S. Circuit for the District of Maine
時. Maryland U.S. Circuit for the District of Maryland
交. Massachusetts U.S. Circuit for the District of Massachusetts
系. Michigan U.S. Circuit for (all) District(s) of Michigan
过. Minnesota U.S. Circuit for the District of Minnesota
电. Mississippi U.S. Circuit for (all) District(s) of Mississippi
询. Missouri U.S. Circuit for (all) District(s) of Missouri
符. Nevada U.S. Circuit for the District of Nevada
未. New Hampshire U.S. Circuit for the District of New Hampshire
程. New Jersey U.S. Circuit for (all) District(s) of New Jersey
常. New York U.S. Circuit for (all) District(s) of New York
条. North Carolina U.S. Circuit for (all) District(s) of North Carolina
当. Ohio U.S. Circuit for (all) District(s) of Ohio
情. Oregon U.S. Circuit for the District of Oregon
口. Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania
合. Rhode Island U.S. Circuit for the District of Rhode Island
车. South Carolina U.S. Circuit for the District of South Carolina
实. Tennessee U.S. Circuit for (all) District(s) of Tennessee
组. Texas U.S. Circuit for (all) District(s) of Texas
版. Vermont U.S. Circuit for the District of Vermont
周. Virginia U.S. Circuit for (all) District(s) of Virginia
址. West Virginia U.S. Circuit for (all) District(s) of West Virginia
记. Wisconsin U.S. Circuit for (all) District(s) of Wisconsin
二. Wyoming U.S. Circuit for the District of Wyoming
同. Circuit Court of the District of Columbia
业. Nebraska U.S. Circuit for the District of Nebraska
权. Colorado U.S. Circuit for the District of Colorado
其. Washington U.S. Circuit for (all) District(s) of Washington
进. Idaho U.S. Circuit Court for (all) District(s) of Idaho
试. Montana U.S. Circuit Court for (all) District(s) of Montana
验. Utah U.S. Circuit Court for (all) District(s) of Utah
料. South Dakota U.S. Circuit Court for (all) District(s) of South Dakota
传. North Dakota U.S. Circuit Court for (all) District(s) of North Dakota
述. Oklahoma U.S. Circuit Court for (all) District(s) of Oklahoma
集. Court of Private Land Claims
多. United States Supreme Court
Answer:

Answer: 天