Task: songer_typeiss

What follows is an opinion from a United States Court of Appeals.
Your task is to determine the general category of issues discussed in the opinion of the court. Choose among the following categories. Criminal and prisioner petitions- includes appeals of conviction, petitions for post conviction relief, habeas corpus petitions, and other prisoner petitions which challenge the validity of the conviction or the sentence or the validity of continued confinement. Civil - Government - these will include appeals from administrative agencies (e.g., OSHA,FDA), the decisions of administrative law judges, or the decisions of independent regulatory agencies (e.g., NLRB, FCC,SEC). The focus in administrative law is usually on procedural principles that apply to administrative agencies as they affect private interests, primarily through rulemaking and adjudication. Tort actions against the government, including petitions by prisoners which challenge the conditions of their confinement or which seek damages for torts committed by prion officials or by police fit in this category. In addition, this category will include suits over taxes and claims for benefits from government. Diversity of Citizenship - civil cases involving disputes between citizens of different states (remember that businesses have state citizenship). These cases will always involve the application of state or local law. If the case is centrally concerned with the application or interpretation of federal law then it is not a diversity case. Civil Disputes - Private - includes all civil cases that do not fit in any of the above categories. The opposing litigants will be individuals, businesses or groups.

HITZ, Associate Justice.
This'is an appeal from a decision of tbe Board .of Tax Appeals redetermining a deficiency in tax due from the petitioner for the year 1923 amounting to $745.37.
Petitioner, Wade H. Ellis, is a member of the American Bar Association, and while in attendance on its sessions in 1922, was appointed a member of a special committee to mate a study and report on criminal procedure and law enforcement. ' •
In that capacity he expended $2,745.13 expenses on a trip to Europe with other committeemen, studying the subject especially in England and France, as compared with the United States.
He claimed deduction of this amount under section 214 (a) of the Revenue Act of 1921 (42 Stat. 239), which provides: “That in computing net income there shall he allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. * * * ”■
The Commissioner disallowed the item, as did the Board of Tax Appeals, and with their determination we agree.
The petitioner’s trip to Europe had ño tendency to increase his professional income, which is apparently contemplated by the statute, unless we consider the too remote effect on his professional prestige of such recognition and activity.
The item, if allowable at all, would have been so only to the Bar Association, if the association had paid the expenses of the journey instead of the petitioner.
The decision of the Board of Tax Appeals, being without error, is affirmed.
Affirmed.
Mr. Justice GRONER took no part in the consideration or decision of this ease.

Question: What is the general category of issues discussed in the opinion of the court?
A. criminal and prisoner petitions
B. civil - government
C. diversity of citizenship
D. civil - private
E. other, not applicable
F. not ascertained
Answer:

Answer: B