Task: songer_origin

What follows is an opinion from a United States Court of Appeals. Your task is to identify the type of court which made the original decision. Code cases removed from a state court as originating in federal district court. For "State court", include habeas corpus petitions after conviction in state court and petitions from courts of territories other than the U.S. District Courts. For "Special DC court", include courts other than the US District Court for DC. For "Other", include courts such as the Tax Court and a court martial.

PER CURIAM.
This appeal from the dismissal by the District Court of the taxpayer’s complaint, asserting a claim for refund of taxes based on the disallowance of a claimed deduction as an alleged ordinary and necessary büsiness expense, came on to be heard; and the transcript of record and the oral arguments and briefs of the attorneys for the contending parties have been duly considered;
And it appearing that the findings of fact of the District Court are supported by substantial evidence and are not clearly erroneous, and that the court’s conclusions of law are based upon sound and correct legal principles;
It is ordered that the judgment of the District Court be affirmed. 91 F.Supp. 1005.

Question: What type of court made the original decision?
A. Federal district court (single judge)
B. 3 judge district court
C. State court
D. Bankruptcy court, referee in bankruptcy, special master
E. Federal magistrate
F. Federal administrative agency
G. Special DC court
H. Other 
I. Not ascertained
Answer:

Answer: A