Task: songer_fedlaw

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 statute, and if so, whether the resolution of the issue by the court favored the appellant.

PER CURIAM.
This cause came on to be heard on the record, briefs and oral arguments of counsel; and it appearing that the findings of the Tax Court are substantially supported by the evidence, and that its conclusions of law are correct, it is ordered that the judgment of the Tax Court be affirmed on the grounds and for the reasons given by the Tax Court in its memorandum findings of fact and opinion entered July 30, 1945.

Question: Did the interpretation of federal statute by the court favor the appellant?
A. No
B. Yes
C. Mixed answer
D. Issue not discussed
Answer:

Answer: D