Task: songer_state

What follows is an opinion from a United States Court of Appeals. Your task is to identify the state or territory in which the case was first heard. If the case began in the federal district court, consider the state of that district court. If it is a habeas corpus case, consider the state of the state court that first heard the case. If the case originated in a federal administrative agency, answer "not applicable". Answer with the name of the state, or one of the following territories: District of Columbia, Puerto Rico, Virgin Islands, Panama Canal Zone, or "not applicable" or "not determined".

PER CURIAM.
We think that the findings of fact of the Tax Court are not clearly erroneous, and since we are in full accord with the statement of the law expressed in the decision of the Tax Court which is reported at 30 T.C. 926, the decision of the Tax Court is affirmed.
We cannot agree with the contention of the petitioner Lustig that the rule laid down in Thomas Lovett, 18 T.C. 477, is not still the law. As counsel for the Commissioner has pointed out, when § 214 of the 1954 Internal Revenue Code, 26 U.S.C.A. § 214, was added, Congress intended to give a taxpayer in the position of Halina Lustig a tax benefit in addition to the exemption for a dependent. Now to hold that by § 214 the rule of the Lovett case was no longer valid would amount to saying that when Congress granted the rights set forth in § 214 it automatically withdrew from Mrs. Lustig rights which she theretofore had to claim the dependency exemption.
Affirmed.

Question: In what state or territory was the case first heard?
年. not
数. Alabama
日. Alaska
的. Arizona
月. Arkansas
用. California
成. Colorado
名. Connecticut
时. Delaware
件. Florida
一. Georgia
请. Hawaii
中. Idaho
据. Illinois
码. Indiana
不. Iowa
新. Kansas
文. Kentucky
下. Louisiana
分. Maine
入. Maryland
人. Massachussets
功. Michigan
上. Minnesota
户. Mississippi
为. Missouri
间. Montana
号. Nebraska
取. Nevada
回. New
在. New
页. New
字. New
有. North
个. North
作. Ohio
示. Oklahoma
出. Oregon
是. Pennsylvania
失. Rhode
表. South
除. South
加. Tennessee
败. Texas
生. Utah
信. Vermont
类. Virginia
置. Washington
理. West
本. Wisconsin
息. Wyoming
行. Virgin
定. Puerto
改. District
市. Guam
期. not
以. Panama
Answer:

Answer: 期