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.
The first question presented is whether petitioners’ partnership on the settlement of sell and buy contracts of “when issued” securities realized a net short-term capital gain as found by the Tax Court or a long-term capital gain and a short-term capital loss as urged by petitioners
We find ample factual basis in the record for the Tax Court’s conclusion that what took place on the settlement date was a sa]e ancj exchange not of the contract rights but of the securities involved which resulted in a short-term capital transaction.
The second question concerns the re-computations of taxpayers deficiencies. We think that these were properly calculated under Rule 50 of the rules of that court. They were the direct consequence „ ,, m ^ , of the Tax Court s findings and opinion , , and made necessary by the differences between those findings and opinion and the earlier determination by the Corn-missioner. They did not constitute new issues.
The decisions of the Tax Court, 19 T.C. 641, will be 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