Task: songer_typeiss

What follows is an opinion from a United States Court of Appeals.
Your task is to determine the general category of issues discussed in the opinion of the court. Choose among the following categories. Criminal and prisioner petitions- includes 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 or the validity of continued confinement. Civil - Government - these will include appeals from administrative agencies (e.g., OSHA,FDA), the decisions of administrative law judges, or the decisions of independent regulatory agencies (e.g., NLRB, FCC,SEC). The focus in administrative law is usually on procedural principles that apply to administrative agencies as they affect private interests, primarily through rulemaking and adjudication. Tort actions against the government, including petitions by prisoners which challenge the conditions of their confinement or which seek damages for torts committed by prion officials or by police fit in this category. In addition, this category will include suits over taxes and claims for benefits from government. Diversity of Citizenship - civil cases involving disputes between citizens of different states (remember that businesses have state citizenship). These cases will always involve the application of state or local law. If the case is centrally concerned with the application or interpretation of federal law then it is not a diversity case. Civil Disputes - Private - includes all civil cases that do not fit in any of the above categories. The opposing litigants will be individuals, businesses or groups.

PER CURIAM.
The Tax Court of the United States sustained the disallowance by the Commissioner of Internal Revenue of amounts paid by each petitioner, claimed by them to represent payments of interest on indebtedness and hence deductible within the meaning of Section 23 of the Internal Revenue Code of 1939, in the computation of each petitioner’s net income for the calendar year 1952. The decision of the Tax Court is reported at 33 T.C. 511.
We believe that the cases here involved are controlled by the teachings in Knetsch v. United States, 364 U.S. 361, 81 S.Ct. 132, 5 L.Ed.2d 128, decided November 14, 1960. In Knetsch the Supreme Court examined the transaction between Knetsch and the insurance company in order to determine whether it created an “indebtedness” within the meaning of Section 23(b), or whether, as the trial court found, it was a sham. Following such examination the Supreme Court stated at page 366 of 364 U.S., at page 135 of 81 S.Ct., “For it is patent that there was nothing of substance to be realized by Knetsch from this transaction beyond a tax deduction.” On the whole record before us in these cases, it is likewise patent to us that from the transactions between the petitioners and the brokerage firm with which they dealt that there was nothing of substance to be realized by petitioners beyond tax deductions. Accordingly the decision of the Tax Court is affirmed.
. Internal Revenue Code of 1939:
“Sec. 23. Deductions from Gross Income.
“In computing net income there shall be allowed as deductions:
♦ * * * *
“(b) Interest. — All interest paid or accrued within the taxable year on indebtedness. * * 26 U.S.C. 1952 ed., § 23.

Question: What is the general category of issues discussed in the opinion of the court?
A. criminal and prisoner petitions
B. civil - government
C. diversity of citizenship
D. civil - private
E. other, not applicable
F. not ascertained
Answer:

Answer: B