Task: songer_procedur

What follows is an opinion from a United States Court of Appeals. Your task is to determine whether there was an issue discussed in the opinion of the court about the interpretation of federal rule of procedures, judicial doctrine, or case law, and if so, whether the resolution of the issue by the court favored the appellant.

PER CURIAM.
The above cause coming on to he heard upon the transcript of the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,
Now, therefore, it is ordered, adjudged, and decreed that the decision appealed from be and is hereby affirmed, in accordance with the findings of fact and the opinion of the Tax Court. 17 T.C. 1253.

Question: Did the interpretation of federal rule of procedures, judicial doctrine, or case law by the court favor the appellant?
A. No
B. Yes
C. Mixed answer
D. Issue not discussed
Answer:

Answer: D