Task: sc_petitioner

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the petitioner of the case. The petitioner is the party who petitioned the Supreme Court to review the case. This party is variously known as the petitioner or the appellant. Characterize the petitioner as the Court's opinion identifies them.

Identify the petitioner by the label given to the party in the opinion or judgment of the Court except where the Reports title a party as the "United States" or as a named state. Textual identification of parties is typically provided prior to Part I of the Court's opinion. The official syllabus, the summary that appears on the title page of the case, may be consulted as well. In describing the parties, the Court employs terminology that places them in the context of the specific lawsuit in which they are involved. For example, "employer" rather than "business" in a suit by an employee; as a "minority," "female," or "minority female" employee rather than "employee" in a suit alleging discrimination by an employer.

Also note that the Court's characterization of the parties applies whether the petitioner is actually single entity or whether many other persons or legal entities have associated themselves with the lawsuit. That is, the presence of the phrase, et al., following the name of a party does not preclude the Court from characterizing that party as though it were a single entity. Thus, identify a single petitioner, regardless of how many legal entities were actually involved. If a state (or one of its subdivisions) is a party, note only that a state is a party, not the state's name.

Justice Powell
delivered the opinion of the Court.
The question is whether the Due Process Clause permits New Mexico to tax a portion of dividends that appellant F. W. Woolworth Co. received from foreign subsidiaries that do no business in New Mexico. We also must decide whether New Mexico may include within Woolworth’s apportionable New Mexico income a sum, commonly known as “gross-up,” that Woolworth calculated in order to claim a foreign tax credit on its federal income tax.
I
Woolworth’s principal place of business and commercial domicile are in New York. It engages in retail business through chains of stores located in the United States, Puerto Rico, and the Virgin Islands. It sells a wide spectrum of merchandise, including dry goods, hardware, small appliances, confections, packaged goods, and fountain items. In the fiscal year ending January 31, 1977, Woolworth’s gross domestic sales totalled approximately $2.5 billion, with New Mexico sales amounting to approximately $13 million — or about 0.5% of the gross figure. App. 57a.
Woolworth owns four foreign subsidiaries of relevance to this suit. Three are wholly owned: F. W. Woolworth GmbH, in Germany; F. W. Woolworth, Ltd., in Canada; and F. W. Woolworth, S. A. de C. V. Mexico. F. W. Woolworth Co., Ltd., is an English corporation of which Woolworth owns 52.7%, with the remainder held and traded publicly. These four corporations also engage in chainstore retailing. Together they paid Woolworth approximately $39.9 million in dividends during the fiscal year in question.
New Mexico adopted a version of the Uniform Division of Income for Tax Purposes Act in 1965, N. M. Stat. Ann. §§7-4-1 — 7-4-21 (1981), and joined the Multistate Tax Compact in 1967. § § 7-5-1 — 7-5-7 (1981). See AS ARCO Inc. v. Idaho State Tax Comm’n, ante, at 311-312; United States Steel Corp. v. Multistate Tax Comm’n, 434 U. S. 452 (1978). Consequently the State distinguishes between “business” income, which it apportions between it and other States for tax purposes, and “nonbusiness” income, which it generally allocates to a single State on the basis of commercial domicile. Woolworth reported its dividend income of $39.9 million from its German, Canadian, Mexican, and English subsidiaries as “nonbusiness” income, none of which was to be allocated to New Mexico. Woolworth also treated as “non-business” income a $1.6 million gain from a hedging transaction in British pounds. This transaction was undertaken for the purpose of insuring the payment of the British subsidiary’s dividend against currency fluctuations. See App. 52a-54a. Similarly, Woolworth did not report as New Mexico “business” income $25.5 million of “gross-up” that it never actually received but that the Federal Government (for purposes-of calculating Woolworth’s federal foreign tax credit pursuant to 26 U. S. C. §§78, 901(a), and 902(a)) deemed Woolworth to have received from its foreign subsidiaries.
On audit, the New Mexico Taxation and Revenue Department determined that, under state law, Woolworth should have included in its apportionable New Mexico income the dividends from its four foreign subsidiaries, the foreign exchange gain, and the $25.5 million gross-up figure. These additions increased Woolworth’s apportioned New Mexico income from $84,622 to $401,518. App. 69a. The Department denied Woolworth’s protest, but this decision was reversed on appeal by the New Mexico Court of Appeals. F. W. Woolworth Co. v. Bureau of Revenue, 95 N. M. 542, 624 P. 2d 51 (1979).
As a matter of state law, the Court of Appeals excluded from apportionable New Mexico income Woolworth’s receipt of the dividends at issue. The court stated that “[t]here is no indication that the income from Woolworth’s long-standing investments [in its subsidiaries] was used either in taxpayer’s unitary domestic business or in its business conducted in New Mexico....” Id., at 545, 624 P. 2d, at 54. With respect to the gross-up issue, the Court of Appeals said that the State’s “rigid insistence” on inclusion of this amount “is a refusal to recognize an obviously fictitious income figure, made artificial by the federal reporting requirements for a specific purpose....” Id., at 543-544, 624 P. 2d, at 52-53. The court said that “ ‘[g]ross-up’ in fact represents income to taxpayer’s foreign subsidiaries [that] is paid out in taxes to foreign governments,” id., at 544, 624 P. 2d, at 53, and not income in fact to the parent. The court thus likewise excluded this sum from Woolworth’s apportionable New Mexico income.
The New Mexico Supreme Court reversed over one dissent. 95 N. M. 519, 624 P. 2d 28 (1981). On the question whether Woolworth’s receipt of dividends from its subsidiaries constituted apportionable New Mexico income, the court observed that, “[r]egrettably, it needs to be said that the State did a very poor job of inquiring into and developing the facts in this case.” Id., at 524, 624 P. 2d, at 33. The court nonetheless found substantial evidence to support the findings that the subsidiaries’ dividend payments met the State’s statutory test for inclusion in Woolworth’s apportionable New Mexico income. On the constitutional issue, the court identified the “key question” after our decision in Mobil Oil Corp. v. Commissioner of Taxes of Vermont, 445 U. S. 425 (1980), as “whether those dividends were income earned in a unitary business.” 95 N. M., at 528, 624 P. 2d, at 37. The court stated:
“The [dividend] income [from Woolworth’s subsidiaries] is obviously related to the mutual activities of the parent and its affiliates. The control over the subsidiaries, the interdependence, the history of the relationships, the placing of the [dividend] money in [Woolworth’s] general operating account, all point to functional integration and reveal an underlying unitary business for our purposes here.” Id., at 529, 624 P. 2d, at 38.
Respecting the State’s inclusion of Woolworth’s federal gross-up figure as apportionable state income, the court “deem[ed] it unnecessary to delve into all the intricacies of the federal laws and regulations,” but found it sufficient “to say that, since Woolworth decided to use the gross-up option, the income taxes paid by Woolworth’s foreign subsidiaries to foreign governments must be deemed to be received as dividends ----” Id., at 521-522, 624 P. 2d, at 30-31. “Admittedly, the fictitious gross-up, which the state claims is ‘business income’ and which Woolworth deliberately acceded to, does not fit the ordinary definition of ‘income’....” Id., at 522, 624 P. 2d, at 31. Nevertheless, the court noted that there was no claim and no lower court finding that Woolworth did not “obtain an economic benefit from the gross-up procedure here.” Id., at 523, 624 P. 2d, at 32. The court consequently rejected Woolworth’s statutory and constitutional challenges to the State’s inclusion of the federal gross-up figure in Woolworth’s apportionable New Mexico business income.
II
This case was argued in tandem with ASARCO Inc. v. Idaho State Tax Comm’n, ante, p. 307, which also involved dividends and gains from foreign subsidiaries. We have reiterated today in ASARCO that “‘[t]he “linchpin of apportionability” for state income taxation of an interstate enterprise is the “unitary-business principle.”’” Ante, at 319, quoting Exxon Corp. v. Wisconsin Dept. of Revenue, 447 U. S. 207, 223 (1980), in turn quoting Mobil Oil Corp. v. Commissioner of Taxes of Vermont, supra, at 439.
Woolworth owns all the stock of three of its dividend payors and a 52.7% majority interest in the fourth. As a result, Woolworth (at least with respect to the three wholly owned companies) elects all of the subsidiaries’ directors. It potentially has the authority to operate these companies as integrated divisions of a single unitary business. Our decision in ASARCO makes clear, however, that the potential to operate a company as part of a unitary business is not dispositive when, looking at “the ‘underlying economic realities of a unitary business,’” the dividend income from the subsidiaries in fact is “derive[d] from ‘unrelated business activity’ which constitutes a ‘discrete business enterprise.’” Exxon, supra, at 223-224, quoting Mobil, supra, at 441, 442, 439. See ASARCO, ante, at 322-323 (holding that a 52.7%-owned subsidiary is not part of its parent’s unitary business).
A
The State Supreme Court in important part analyzed this case under a different legal standard. After stating that the existence of a unitary business relationship was the “key question,” the court proceeded to resolve this question largely by emphasizing the potentials of the relationship between Woolworth and its subsidiaries:
“The possession of large assets by subsidiaries is a business advantage of great value to the parent; ‘it may give credit which will result in more economical business methods; it may give a standing which shall facilitate purchases; it may enable the corporation to enlarge the field of its activities and in many ways give it business standing and prestige.’ Flint v. Stone Tracy Co., 220 U. S. 107, 166... (1911).” 95 N. M., at 529, 624 P. 2d, at 38.
This reliance on the Flint case was error. Flint upheld a federal excise tax levied on corporate income. The States, of course, are subject to limitations on their taxation powers that do not apply to the Federal Government. As relevant here, “the income attributed to [a] State for tax purposes must be rationally related to ‘values connected with the taxing State.’ Norfolk & Western R. Co. v. State Tax Comm’n, 390 U. S. 317, 325.” Moorman Mfg. Co. v. Bair, 437 U. S. 267, 273 (1978). The state court’s reasoning would trivialize this due process limitation by holding it satisfied if the income in question “adds to the riches of the corporation....” Wallace v. Hines, 253 U. S. 66, 70 (1920). Income, from whatever source, always is a “business advantage” to a corporation. Our cases demand more. In particular, they specify that the proper inquiry looks to “the underlying unity or diversity of business enterprise,” Mobil, supra, at 440, not to whether the nondomiciliary parent derives some economic benefit — as it virtually always will — -from its ownership of stock in another corporation. See ASARCO, ante, at 325-329.
B
In Mobil we emphasized, as relevant to the right of a State to tax dividends from foreign subsidiaries, the question whether “contributions to income [of the subsidiaries] resulted] from functional integration, centralization of management, and economies of scale.” 445 U. S., at 438. If such “factors of profitability” arising “from the operation of the business as a whole” exist and evidence the operation of a unitary business, a State can gain a justification for its tax consideration of value that has no other connection with that State. Ibid. We turn now to consider the extent, if any, to which these factors exist in this case.
There was little functional integration. Woolworth’s subsidiaries engaged exclusively in the business of retailing — the purchase of wholesale goods for resale to final consumers. This type of business differs significantly from the “highly integrated business” of locating, processing, and marketing a resource (such as petroleum) that we previously have found to constitute a unitary business. Exxon, 447 U. S., at 224. See also id., at 226 (describing “a unitary stream of income, of which the income derived from internal transfers of raw materials from exploration and production to refining is a part”); Mobil, 445 U. S., at 428. Consistent with this distinetion, the evidence in this case is that no phase of any subsidiary’s business was integrated with the parent’s. With respect to “who makes the decision for seeing to the merchandise, [store] site selection, advertising and accounting control,” the undisputed testimony stated that “[e]ach subsidiary performs these functions autonomously and independently of the parent company.” App. 12a. “Each subsidiary has a complete accounting department and a financial staff.” Id,., at 14a. Each had its own outside counsel. App. to Juris. Statement 34a. It further appears that Woolworth engaged in no centralized purchasing, manufacturing, or warehousing of merchandise. The parent had no central personnel training school for its foreign subsidiaries. Ibid. And each subsidiary was responsible for obtaining its own financing from sources other than the parent. In sum, the record is persuasive that Woolworth’s operations were not functionally integrated with its subsidiaries.
We now consider the extent to which there was centralization of management or achievement of other economies of scale. It appears that each subsidiary operated as a distinct business enterprise at the level of fulltime management. With one possible exception, none of the subsidiaries' officers during the year in question was a current or former employee of the parent. Ibid. The testimony was that the subsidiaries “figure that their operations are independent, autonomous.” App. 13a. Woolworth did not “rotate personnel or train personnel to operate stores in those countries. There is no exchange of personnel.” Ibid. There was no “training program that is central to transmit the Woolworth idea of merchandising^] such as it may be[,] to the foreign subsidiaries.” Id., at 15a. The subsidiaries “proceed... with their own programs, either formal or informal. They develop their own managers and instruct them in their methods of operation.” Ibid.
This management decentralization was reflected in the fact that each subsidiary possessed autonomy to determine its own policies respecting its primary activity — retailing. According to the hearing examiner:
“Each of the four subsidiaries are responsible for determining the size and location of retail stores, the market conditions in their own territory and the mix of items to be sold. The German subsidiary emphasizes soft goods such as dresses and coats. It sells no food. The English subsidiary operates restaurants in its stores and also operates supermarkets. Each subsidiary attempts to cater to local tastes and needs. The inventory of each subsidiary consists, in large part, of home country produced items. This purchase-at-home practice is consistent with the policy of the taxpayer. A number of inventory items are purchased from the Orient or other places but there is no evidence that the subsidiaries purchase, or are required to purchase, inventory items from any particular source.” App. to Juris. Statement 33a — 34a.
Importantly, the Department’s hearing examiner found that Woolworth had “no department or section, as such, devoted to overseeing the foreign subsidiary operations.” Id., at 34a. Neither the parent corporation nor any of the subsidiaries consolidates its tax return with any of the other companies. App. 37a-38a. The tax manager for Woolworth stated that he did not review the subsidiaries’ tax returns or consult with them on decisions affecting taxes. Id., at 14a. There was no “policy of the parent that all of the managers of all the operations get together periodically to discuss the overall Woolworth operations.” Id., at 35a.
There were some managerial links. Woolworth maintained one or several common directors with some of the subsidiaries. There also was irregular in-person and “frequent” mail, telephone, and teletype communication between the upper echelons of management of the parent and the subsidiaries. App. to Juris. Statement 34a. Decisions about major financial decisions, such as the amount of dividends to be paid by the subsidiaries and the creation of substantial debt, had to be approved by the parent. Id., at 35a. Woolworth’s published financial statements, such as its annual reports, were prepared on a consolidated basis. Ibid.
We conclude, on the basis of undisputed facts, that the four subsidiaries in question are not a part of a unitary business under the principles articulated in Mobil and Exxon, and today reiterated in ASARCO. Except for the type of occasional oversight — with respect to capital structure, major debt, and dividends — that any parent gives to an investment in a subsidiary, there is little or no integration of the business activities or centralization of the management of these five corporations. Woolworth has proved that its situation differs from that in Exxon, where the corporation’s Coordination and Services Management office was found to provide for the asserted unitary business
“long-range planning for the company, maximization of overall company operations, development of financial policy and procedures, financing of corporate activities, maintenance of the accounting system, legal advice, public relations, labor relations, purchase and sale of raw crude oil and raw materials, and coordination between the refining and other operating functions ‘so as to obtain an optimum short range operating program.’ ” 447 U. S., at 211.
In this case the parent company’s operations are not interrelated with those of its subsidiaries so that one’s “stable” operation is important to the other’s “full utilization” of capacity. Id., at 218. See also id., at 225. The Woolworth parent did not provide “many essential corporate services” for the subsidiaries, and there was no “centralized purchasing office... whose obvious purpose was to increase overall corporate profits through bulk purchases and efficient allocation of supplies among retailers.” Id., at 224. And it was not the case that “sales were facilitated through the use of a uniform credit card system, uniform packaging, brand names, and promotional displays, all run from the national headquarters.” Ibid. See also Mobil, 445 U. S., at 428, 435.
There is a critical distinction between a retail merchandising business as conducted by Woolworth and the type of multinational business — now so familiar — in which refined, processed, or manufactured products (or parts thereof) may be produced in one or more countries and marketed in various countries, often worldwide. In operations of this character there is a flow of international trade, often an interchange of personnel, and substantial mutual interdependence. The uncontradicted evidence demonstrates that Woolworth’s international retail business is not comparable. There is no flow of international business. Nor is there any integration or unitary operation in the sense in which our cases consistently have used these terms.
In Mobil, we recognized:
“[A]ll dividend income received by corporations operating in interstate commerce is [not] necessarily taxable in each State where that corporation does business. Where the business activities of the dividend payor have nothing to do with the activities of the recipient in the taxing State, due process considerations might well preclude apportionability, because there would be no underlying unitary business.” Id., at 441-442.
This is such a case. Each of the foreign subsidiaries at issue operates a “discrete business enterprise,” Mobil, supra, at 439, with a notable absence of any “umbrella of centralized management and controlled interaction.” Exxon, 447 U. S., at 224. New Mexico, in taxing a portion of dividends received from such enterprises, is attempting to reach “extraterritorial values,” Mobil, supra, at 442, wholly unrelated to the business of the Woolworth stores in New Mexico. As a result, a “showing has been made that income unconnected with the unitary business has been used in the” levy of the New Mexico tax. Butler Bros. v. McColgan, 315 U. S. 501, 509 (1942). We conclude that this tax does not bear the necessary relationship “ ‘to opportunities, benefits, or protection conferred or afforded by the taxing State. See Wisconsin v. J. C. Penney Co., 311 U. S. 435, 444.’” Norfolk & Western R. Co. v. Missouri State Tax Comm’n, 390 U. S. 317, 325, n. 5 (1968), quoting Ott v. Mississippi Valley Barge Line Co., 336 U. S. 169, 174 (1949). New Mexico’s tax thus fails to meet established due process standards.
► — I W-i
We need not be detained by New Mexico’s reaching out to tax “gross-up” amounts that even the Supreme Court of New Mexico recognized as “fictitious.” 95 N. M., at 522, 624 P. 2d, at 31. The gross-up computation is a figure that the Federal Government “deems” Woolworth to have received for purposes of part of Woolworth’s federal foreign tax credit calculation. It “is treated [for this purpose] as a dividend in the same manner as a dividend actually received by the domestic corporation from a foreign corporation.” H. R. Rep. No. 1447, 87th Cong., 2d Sess., A83 (1962). See also S. Rep. No. 1881, 87th Cong., 2d Sess., 227 (1962). In this case the foreign tax credit arose from the taxation by foreign nations of Woolworth foreign subsidiaries that had no unitary business relationship with New Mexico. New Mexico’s effort to tax this income “deemed received” — with respect to which New Mexico contributed nothing — also must be held to contravene the Due Process Clause.
> 1 — \
The judgment of the Supreme Court of New Mexico is reversed.
It is so ordered.
[For concurring opinion of The Chief Justice, see ante, p. 331.]
The English subsidiary operates about 2,000 stores, App. 39a, the Canadian company about 500, id., at 24a, and the Mexican about 12. Id., at 28a. The record does not specify the number of stores the German company owns, but the company may be between the English and Canadian operations in size.
“ ‘[B]usiness income’ means income arising from transactions and activity in the regular course of the taxpayer’s trade or business and includes income from tangible and intangible property if the acquisition, management and disposition of the property constitute integral parts of the taxpayer’s regular trade or business operations....” N. M. Stat. Ann. § 7-4-2(A) (1981).
“All business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.” N. M. Stat. Ann. § 7-4-10 (1981).
“The property factor

Question: Who is the petitioner of the case?
年. attorney general of the United States, or his office
数. specified state board or department of education
日. city, town, township, village, or borough government or governmental unit
的. state commission, board, committee, or authority
月. county government or county governmental unit, except school district
用. court or judicial district
成. state department or agency
名. governmental employee or job applicant
时. female governmental employee or job applicant
件. minority governmental employee or job applicant
一. minority female governmental employee or job applicant
请. not listed among agencies in the first Administrative Action variable
中. retired or former governmental employee
据. U.S. House of Representatives
码. interstate compact
不. judge
新. state legislature, house, or committee
文. local governmental unit other than a county, city, town, township, village, or borough
下. governmental official, or an official of an agency established under an interstate compact
分. state or U.S. supreme court
入. local school district or board of education
人. U.S. Senate
功. U.S. senator
上. foreign nation or instrumentality
户. state or local governmental taxpayer, or executor of the estate of
为. state college or university
间. United States
号. State
取. person accused, indicted, or suspected of crime
回. advertising business or agency
在. agent, fiduciary, trustee, or executor
页. airplane manufacturer, or manufacturer of parts of airplanes
字. airline
有. distributor, importer, or exporter of alcoholic beverages
个. alien, person subject to a denaturalization proceeding, or one whose citizenship is revoked
作. American Medical Association
示. National Railroad Passenger Corp.
出. amusement establishment, or recreational facility
是. arrested person, or pretrial detainee
失. attorney, or person acting as such;includes bar applicant or law student, or law firm or bar association
表. author, copyright holder
除. bank, savings and loan, credit union, investment company
加. bankrupt person or business, or business in reorganization
败. establishment serving liquor by the glass, or package liquor store
生. water transportation, stevedore
信. bookstore, newsstand, printer, bindery, purveyor or distributor of books or magazines
类. brewery, distillery
置. broker, stock exchange, investment or securities firm
理. construction industry
本. bus or motorized passenger transportation vehicle
息. business, corporation
行. buyer, purchaser
定. cable TV
改. car dealer
市. person convicted of crime
期. tangible property, other than real estate, including contraband
以. chemical company
修. child, children, including adopted or illegitimate
元. religious organization, institution, or person
方. private club or facility
录. coal company or coal mine operator
区. computer business or manufacturer, hardware or software
单. consumer, consumer organization
位. creditor, including institution appearing as such; e.g., a finance company
型. person allegedly criminally insane or mentally incompetent to stand trial
法. defendant
县. debtor
存. real estate developer
品. disabled person or disability benefit claimant
前. distributor
称. person subject to selective service, including conscientious objector
注. drug manufacturer
值. druggist, pharmacist, pharmacy
输. employee, or job applicant, including beneficiaries of
建. employer-employee trust agreement, employee health and welfare fund, or multi-employer pension plan
能. electric equipment manufacturer
大. electric or hydroelectric power utility, power cooperative, or gas and electric company
例. eleemosynary institution or person
度. environmental organization
始. employer. If employer's relations with employees are governed by the nature of the employer's business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.
到. farmer, farm worker, or farm organization
面. father
载. female employee or job applicant
点. female
密. movie, play, pictorial representation, theatrical production, actor, or exhibitor or distributor of
动. fisherman or fishing company
果. food, meat packing, or processing company, stockyard
图. foreign (non-American) nongovernmental entity
提. franchiser
发. franchisee
式. lesbian, gay, bisexual, transexual person or organization
国. person who guarantees another's obligations
登. handicapped individual, or organization of devoted to
错. health organization or person, nursing home, medical clinic or laboratory, chiropractor
者. heir, or beneficiary, or person so claiming to be
认. hospital, medical center
误. husband, or ex-husband
接. involuntarily committed mental patient
关. Indian, including Indian tribe or nation
重. insurance company, or surety
第. inventor, patent assigner, trademark owner or holder
地. investor
如. injured person or legal entity, nonphysically and non-employment related
设. juvenile
目. government contractor
开. holder of a license or permit, or applicant therefor
事. magazine
可. male
要. medical or Medicaid claimant
代. medical supply or manufacturing co.
小. racial or ethnic minority employee or job applicant
选. minority female employee or job applicant
标. manufacturer
明. management, executive officer, or director, of business entity
编. military personnel, or dependent of, including reservist
求. mining company or miner, excluding coal, oil, or pipeline company
列. mother
网. auto manufacturer
万. newspaper, newsletter, journal of opinion, news service
最. radio and television network, except cable tv
器. nonprofit organization or business
所. nonresident
内. nuclear power plant or facility
体. owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels
通. shareholders to whom a tender offer is made
务. tender offer
此. oil company, or natural gas producer
商. elderly person, or organization dedicated to the elderly
序. out of state noncriminal defendant
化. political action committee
消. parent or parents
否. parking lot or service
保. patient of a health professional
使. telephone, telecommunications, or telegraph company
次. physician, MD or DO, dentist, or medical society
机. public interest organization
对. physically injured person, including wrongful death, who is not an employee
量. pipe line company
查. package, luggage, container
部. political candidate, activist, committee, party, party member, organization, or elected official
性. indigent, needy, welfare recipient
和. indigent defendant
更. private person
后. prisoner, inmate of penal institution
证. professional organization, business, or person
题. probationer, or parolee
确. protester, demonstrator, picketer or pamphleteer (non-employment related), or non-indigent loiterer
格. public utility
了. publisher, publishing company
于. radio station
金. racial or ethnic minority
公. person or organization protesting racial or ethnic segregation or discrimination
午. racial or ethnic minority student or applicant for admission to an educational institution
円. realtor
片. journalist, columnist, member of the news media
空. resident
态. restaurant, food vendor
管. retarded person, or mental incompetent
主. retired or former employee
天. railroad
自. private school, college, or university
我. seller or vendor
全. shipper, including importer and exporter
今. shopping center, mall
来. spouse, or former spouse
正. stockholder, shareholder, or bondholder
说. retail business or outlet
意. student, or applicant for admission to an educational institution
送. taxpayer or executor of taxpayer's estate, federal only
容. tenant or lessee
已. theater, studio
结. forest products, lumber, or logging company
会. person traveling or wishing to travel abroad, or overseas travel agent
段. trucking company, or motor carrier
计. television station
源. union member
色. unemployed person or unemployment compensation applicant or claimant
時. union, labor organization, or official of
交. veteran
系. voter, prospective voter, elector, or a nonelective official seeking reapportionment or redistricting of legislative districts (POL)
过. wholesale trade
电. wife, or ex-wife
询. witness, or person under subpoena
符. network
未. slave
程. slave-owner
常. bank of the united states
条. timber company
当. u.s. job applicants or employees
情. Army and Air Force Exchange Service
口. Atomic Energy Commission
合. Secretary or administrative unit or personnel of the U.S. Air Force
车. Department or Secretary of Agriculture
实. Alien Property Custodian
组. Secretary or administrative unit or personnel of the U.S. Army
版. Board of Immigration Appeals
周. Bureau of Indian Affairs
址. Bonneville Power Administration
记. Benefits Review Board
二. Civil Aeronautics Board
同. Bureau of the Census
业. Central Intelligence Agency
权. Commodity Futures Trading Commission
其. Department or Secretary of Commerce
进. Comptroller of Currency
试. Consumer Product Safety Commission
验. Civil Rights Commission
料. Civil Service Commission, U.S.
传. Customs Service or Commissioner of Customs
述. Defense Base Closure and REalignment Commission
集. Drug Enforcement Agency
多. Department or Secretary of Defense (and Department or Secretary of War)
无. Department or Secretary of Energy
员. Department or Secretary of the Interior
报. Department of Justice or Attorney General
他. Department or Secretary of State
無. Department or Secretary of Transportation
服. Department or Secretary of Education
线. U.S. Employees' Compensation Commission, or Commissioner
这. Equal Employment Opportunity Commission
制. Environmental Protection Agency or Administrator
将. Federal Aviation Agency or Administration
处. Federal Bureau of Investigation or Director
高. Federal Bureau of Prisons
子. Farm Credit Administration
道. Federal Communications Commission (including a predecessor, Federal Radio Commission)
章. Federal Credit Union Administration
手. Food and Drug Administration
库. Federal Deposit Insurance Corporation
三. Federal Energy Administration
从. Federal Election Commission
支. Federal Energy Regulatory Commission
家. Federal Housing Administration
长. Federal Home Loan Bank Board
付. Federal Labor Relations Authority
秒. Federal Maritime Board
路. Federal Maritime Commission
完. Farmers Home Administration
象. Federal Parole Board
则. Federal Power Commission
现. Federal Railroad Administration
京. Federal Reserve Board of Governors
转. Federal Reserve System
辑. Federal Savings and Loan Insurance Corporation
限. Federal Trade Commission
力. Federal Works Administration, or Administrator
学. General Accounting Office
外. Comptroller General
调. General Services Administration
项. Department or Secretary of Health, Education and Welfare
北. Department or Secretary of Health and Human Services
工. Department or Secretary of Housing and Urban Development
笑. Interstate Commerce Commission
监. Indian Claims Commission
任. Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
相. Internal Revenue Service, Collector, Commissioner, or District Director of
微. Information Security Oversight Office
册. Department or Secretary of Labor
联. Loyalty Review Board
平. Legal Services Corporation
增. Merit Systems Protection Board
听. Multistate Tax Commission
解. National Aeronautics and Space Administration
等. Secretary or administrative unit of the U.S. Navy
得. National Credit Union Administration
收. National Endowment for the Arts
安. National Enforcement Commission
价. National Highway Traffic Safety Administration
藏. National Labor Relations Board, or regional office or officer
命. National Mediation Board
应. National Railroad Adjustment Board
看. Nuclear Regulatory Commission
索. National Security Agency
资. Office of Economic Opportunity
产. Office of Management and Budget
串. Office of Price Administration, or Price Administrator
布. Office of Personnel Management
原. Occupational Safety and Health Administration
知. Occupational Safety and Health Review Commission
级. Office of Workers' Compensation Programs
水. Patent Office, or Commissioner of, or Board of Appeals of
击. Pay Board (established under the Economic Stabilization Act of 1970)
好. Pension Benefit Guaranty Corporation
物. U.S. Public Health Service
放. Postal Rate Commission
亿. Provider Reimbursement Review Board
经. Renegotiation Board
模. Railroad Adjustment Board
之. Railroad Retirement Board
台. Subversive Activities Control Board
州. Small Business Administration
配. Securities and Exchange Commission
画. Social Security Administration or Commissioner
统. Selective Service System
共. Department or Secretary of the Treasury
连. Tennessee Valley Authority
海. United States Forest Service
节. United States Parole Commission
退. Postal Service and Post Office, or Postmaster General, or Postmaster
間. United States Sentencing Commission
比. Veterans' Administration
问. War Production Board
至. Wage Stabilization Board
备. General Land Office of Commissioners
你. Transportation Security Administration
黑. Surface Transportation Board
或. U.S. Shipping Board Emergency Fleet Corp.
与. Reconstruction Finance Corp.
影. Department or Secretary of Homeland Security
话. Unidentifiable
视. International Entity
Answer:

Answer: 说