Task: sc_petitioner

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the petitioner of the case. The petitioner is the party who petitioned the Supreme Court to review the case. This party is variously known as the petitioner or the appellant. Characterize the petitioner as the Court's opinion identifies them.

Identify the petitioner by the label given to the party in the opinion or judgment of the Court except where the Reports title a party as the "United States" or as a named state. Textual identification of parties is typically provided prior to Part I of the Court's opinion. The official syllabus, the summary that appears on the title page of the case, may be consulted as well. In describing the parties, the Court employs terminology that places them in the context of the specific lawsuit in which they are involved. For example, "employer" rather than "business" in a suit by an employee; as a "minority," "female," or "minority female" employee rather than "employee" in a suit alleging discrimination by an employer.

Also note that the Court's characterization of the parties applies whether the petitioner is actually single entity or whether many other persons or legal entities have associated themselves with the lawsuit. That is, the presence of the phrase, et al., following the name of a party does not preclude the Court from characterizing that party as though it were a single entity. Thus, identify a single petitioner, regardless of how many legal entities were actually involved. If a state (or one of its subdivisions) is a party, note only that a state is a party, not the state's name.

Justice SCALIAdelivered the opinion of the Court.
Federal law prohibits States from imposing taxes that "discriminat[e] against a rail carrier." 49 U.S.C. § 11501(b)(4). We are asked to decide whether a State violates this prohibition by taxing diesel fuel purchases made by a rail carrier while exempting similar purchases made by its competitors; and if so, whether the violation is eliminated when other tax provisions offset the challenged treatment of railroads.
I
Alabama taxes businesses and individuals for the purchase or use of personal property. Ala.Code §§ 40-23-2(1), 40-23-61(a) (2011). Alabama law sets the general tax rate at 4% of the value of the property purchased or used. Ibid.
The State applies the tax, at the usual 4% rate, to railroads' purchase or use of diesel fuel for their rail operations. But it exempts from the tax purchases and uses of diesel fuel made by trucking transport companies (whom we will call motor carriers) and companies that transport goods interstate through navigable waters (water carriers). Motor carriers instead pay a 19-cent-per-gallon fuel-excise tax on diesel; water carriers pay neither the sales nor fuel-excise tax on their diesel. § 40-17-325(a)(2), and (b); § 40-23-4(a)(10) (2014 Cum. Supp.). The parties stipulate that rail carriers, motor carriers, and water carriers compete.
Respondent CSX Transportation, a rail carrier operating in Alabama and other States, believes this asymmetrical tax treatment "discriminates against a rail carrier" in violation of the alliterative Railroad Revitalization and Regulation Reform Act of 1976, or 4-R Act. 49 U.S.C. § 11501(b)(4). It sought to enjoin petitioners, the Alabama Department of Revenue and its Commissioner (Alabama or State), from collecting sales tax on its diesel fuel purchases.
At first, the District Court and Eleventh Circuit both rejected CSX's complaint. CSX Transp., Inc. v. Alabama Dept. of Revenue,350 Fed.Appx. 318 (2009). On this lawsuit's first trip here, we reversed. We rejected the State's argument that sales-and-use tax exemptions cannot "discriminate" within the meaning of subsection (b)(4), and remanded the case for further proceedings. CSX Transp., Inc. v. Alabama Dept. of Revenue,562 U.S. 277, 296-297, 131 S.Ct. 1101, 179 L.Ed.2d 37 (2011)(CSX I).
On remand, the District Court rejected CSX's claim after a trial. 892 F.Supp.2d 1300 (N.D.Ala.2012). The Eleventh Circuit reversed. 720 F.3d 863 (2013). It held that, on CSX's challenge, CSX could establish discrimination by showing the State taxed rail carriers differently than their competitors-which, by stipulation, included motor carriers and water carriers. But it rejected Alabama's argument that the fuel-excise taxes offset the sales taxes-in other words, that because it imposed its fuel-excise tax on motor carriers, but not rail carriers, it was justified in imposing the sales tax on rail carriers, but not motor carriers. Ibid.
We granted certiorari to resolve whether the Eleventh Circuit properly regarded CSX's competitors as an appropriate comparison class for its subsection (b)(4) claim. 573 U.S. ----, 134 S.Ct. 2900, 189 L.Ed.2d 854 (2014). We also directed the parties to address whether, when resolving a claim of unlawful tax discrimination, a court should consider aspects of a State's tax scheme apart from the challenged provision. Ibid.
II
The 4-R Act provides:
"(b) The following acts unreasonably burden and discriminate against interstate commerce, and a State, subdivision of a State, or authority acting for a State or subdivision of a State may not do any of them:
"(1) Assess rail transportation property at a value that has a higher ratio to the true market value of the rail transportation property than the ratio that the assessed value of other commercial and industrial property in the same assessment jurisdiction has to the true market value of the other commercial and industrial property.
"(2) Levy or collect a tax that may not be made under paragraph (1) of this subsection.
"(3) Levy or collect an ad valorem property tax at a tax rate that exceeds the tax rate applicable to commercial and industrial property in the same assessment jurisdiction.
"(4) Impose another tax that discriminates against a rail carrier providing transportation subject to the jurisdiction of the Board under this part." § 11501(b)(1)-(4).
In our last opinion in this case, we held that "discriminates" in subsection (b)(4) carries its ordinary meaning, and that a tax discriminates under subsection (b)(4) when it treats "groups [that] are similarly situated" differently without sufficient "justification for the difference in treatment." CSX I, supra,at 287, 131 S.Ct. 1101. Here, we address the meaning of these two quoted phrases.
A
The first question in this case is who is the "comparison class" for purposes of a subsection (b)(4) claim. Alabama argues that the only appropriate comparison class for a subsection (b)(4) claim is all general commercial and industrial taxpayers. We disagree. While all general and commercial taxpayers is anappropriate comparison class, it is not the only one.
Nothing in the ordinary meaning of the word "discrimination" suggests that it occurs only when the victim is singled out relative to the population at large. If, for example, a State offers free college education to all returning combat veterans, but arbitrarily excepts those who served in the Marines, we would say that Marines have experienced discrimination. That would remain the case even though the Marines are treated the same way as members of the general public, who have to pay for their education.
Context confirms that the comparison class for subsection (b)(4) is not limited as Alabama suggests. The 4-R Act is an "asymmetrical statute." Id.,at 296, 131 S.Ct. 1101. Subsections (b)(1) to (b)(3) contain three specific prohibitions directed towards property taxes. Each requires comparison of railroad property to commercial and industrial property in the same assessment jurisdiction. The Act therefore limits the comparison class for challenges under those provisions. Even if the jurisdiction treats railroads less favorably than residential property, no violation of these subsections has occurred. Subsection (b)(4) contains no such limitation, leaving the comparison class to be determined as it is normally determined with respect to discrimination claims. And we think that depends on the theory of discrimination alleged in the claim. When a railroad alleges that a tax targets it for worse treatment than local businesses, all other commercial and industrial taxpayers are the comparison class. When a railroad alleges that a tax disadvantages it compared to its competitors in the transportation industry, the railroad's competitors in that jurisdiction are the comparison class.
So, picking a comparison class is extraordinarily easy. Unlike under subsections (b)(1)-(3), the railroad is not limited to all commercial and industrial taxpayers; all the world, or at least all the world within the taxing jurisdiction, is its comparison-class oyster. But that is not as generous a concession as might seem. What subsection (b)(4) requires, and subsections (b)(1)-(3) do not, is a showing of discrimination-of a failure to treat similarly situated persons alike. A comparison class will thus support a discrimination claim only if it consists of individuals similarly situated to the claimant.
That raises the question of when a proposed comparison class qualifies as similarly situated. In the Equal Protection Clause context, very few taxpayers are regarded as similarly situated and thus entitled to equal treatment. There, a State may tax different lines of businesses differently with near-impunity, even if they are apparently similar. We have upheld or approved of distinctions between utilities-including a railroad-and other corporations, New York Rapid Transit Corp. v. City of New York,303 U.S. 573, 579, 58 S.Ct. 721, 82 L.Ed. 1024 (1938), between wholesalers and retailers in goods, Caskey Baking Co. v. Virginia,313 U.S. 117, 120-121, 61 S.Ct. 881, 85 L.Ed. 1223 (1941), between chain retail stores and independent retail stores, State Bd. of Tax Comm'rs of Ind. v. Jackson,283 U.S. 527, 535, 541-542, 51 S.Ct. 540, 75 L.Ed. 1248 (1931), between anthracite coal mines and bituminous coal mines, Heisler v. Thomas Colliery Co., 260 U.S. 245, 254, 257, 43 S.Ct. 83, 67 L.Ed. 237 (1922), and between sellers of coal oil and sellers of coal, Southwestern Oil Co. v. Texas,217 U.S. 114, 121, 30 S.Ct. 496, 54 L.Ed. 688 (1910). As one treatise has observed, we recognize a "wide latitude state legislatures enjoy in drawing tax classifications under the Equal Protection Clause." 1 J. Hellerstein & W. Hellerstein, State Taxation ¶ 3.03[1], p. 3-5 (3d ed. 2001-2005). This includes the power to impose "widely different taxes on various trades or professions." Id.,at 3-5 to 3-6. It would be permissible-as far as the Equal Protection Clause is concerned-for a State to tax a rail carrier more than a motor carrier, despite the seeming similarity in their lines of business.
The concept of "similarly situated" individuals cannot be so narrow here. That would deprive subsection (b)(4) of all real-world effect, providing protection that the Equal Protection Clause already provides. Moreover, the category of "similarly situated" (b)(4) comparison classes must include commercial and industrial taxpayers. There is no conceivable reason why the statute would forbid property taxes higher than what that class enjoys (or suffers), but permit other taxes that discriminate in favor of that class vis-à-vis railroads. And we think the competitors of railroads can be another "similarly situated" comparison class, since discrimination in favor of that class most obviously frustrates the purpose of the 4-R Act, which was to "restore the financial stability of the railway system of the United States," § 101(a), 90 Stat. 33, while "foster[ing] competition among all carriers by railroad and other modes of transportation," § 101(b)(2). We need not, and thus do not, express any opinion on what other comparison classes may qualify. Sufficient unto the day is the evil thereof.
Alabama claims that because subsections (b)(1) and (b)(3) (and (b)(2) through reference to (b)(1)) establish a comparison class of "commercial and industrial property," subsection (b)(4) must establish a comparison class of "general commercial and industrial taxpayers." This inverts normal rules of interpretation, which would say that the explicit limitation to "commercial and industrial" in the first three provisions, and the absence of such a limitation in the fourth, suggests that no such limitation applies to the fourth. Moreover, Alabama's interpretation would require us to dragoon the modifier "commercial and industrial"-but not the noun "property"-from the first three provisions, append "general" in front of it and "taxpayers" after, both words foreign to the preceding subsections. We might also have to strip away the restrictions in the definition of "commercial and industrial property," which excludes land primarily used for agricultural purposes and timber growing. 49 U.S.C. § 11501(a)(4). This is not our concept of fidelity to a statute's text.
Alabama responds that the introductory clause of § 11501(b)-which declares that the "following acts unreasonably burden and discriminate against interstate commerce,"-"binds its four subsections together," Brief for Petitioners 23 (emphasis deleted), and gives them a common object and scope. The last time this case appeared before us, Alabama made a similar argument in support of the claim that, because subsections (b)(1)-(3) cover only property taxes, so too does subsection (b)(4). See Brief for Respondents in CSX Transp., Inc. v. Alabama Dept. of Revenue,O.T. 2010, No. 09-520, p. 25-26. We rejected this argument then, and we reject it again now.
Alabama persists that a case-specific inquiry allows a railroad to "hand-pick [its] comparison class," Brief for Petitioners 41, which would be unfair-a "windfall" to railroads. Ibid. As we have described above, picking a class is easy, but it is not easy to establish that the selected class is "similarly situated" for purposes of discrimination in taxation. The Eleventh Circuit properly concluded that, in light of CSX Transportation's complaint and the parties' stipulation, a comparison class of competitors consisting of motor carriers and water carriers was appropriate, and differential treatment vis-à-vis that class would constitute discrimination. We therefore turn to the court's refusal to consider Alabama's alternative tax justifications.
B
A State's tax discriminates only where the State cannot sufficiently justify differences in treatment between similarly situated taxpayers. As we have discussed above, a rail carrier and its competitors can be considered similarly situated for purposes of this provision. But what about the claim that those competitors are subject to other taxes that the railroads avoid? We think Alabama can justify its decision to exempt motor carriers from its sales and use tax through its decision to subject motor carriers to a fuel-excise tax.
It does not accord with ordinary English usage to say that a tax discriminates against a rail carrier if a rival who is exempt from that tax must pay anothercomparable tax from which the rail carrier is exempt. If that were true, both competitors could claim to be disfavored-discriminated against-relative to each other. Our negative Commerce Clause cases endorse the proposition that an additional tax on third parties may justify an otherwise discriminatory tax. Gregg Dyeing Co. v. Query,286 U.S. 472, 479-480, 52 S.Ct. 631, 76 L.Ed. 1232 (1932). We think that an alternative, roughly equivalent tax is one possible justification that renders a tax disparity nondiscriminatory.
CSX claims that because the statutory prohibition forbids "impos[ing] another tax that discriminates against a rail carrier," 49 U.S.C. § 11501(b)(4)-"tax" in the singular-the appropriate inquiry is whether the challenged tax discriminates, not whether the tax code as a whole does so. It is undoubtedly correct that the "tax" (singular) must discriminate-but it does not discriminate unless it treats railroads differently from other similarly situated taxpayers without sufficient justification. A comparable tax levied on a competitor may justify not extending that competitor's exemption from a general tax to a railroad. It is easy to display the error of CSX's single-tax-provision approach. Under that model, the following tax would violate the 4-R Act: "(1) All railroads shall pay a 4% sales tax. (2) All other individuals shall also pay a 4% sales tax."
CSX would undoubtedly object that not every case will be so easy, and that federal courts are ill qualified to explore the vagaries of state tax law. We are inclined to agree, but that cannot carry the day. Congress assigned this task to the courts by drafting an antidiscrimination command in such sweeping terms. There is simply no discrimination when there are roughly comparable taxes. If the task of determining when that is so is "Sisyphean," as the Eleventh Circuit called it, 720 F.3d, at 871, it is a Sisyphean task that the statute imposes. We therefore cannot approve of the Eleventh Circuit's refusal to consider Alabama's tax-based justification, and remand for that court to consider whether Alabama's fuel-excise tax is the rough equivalent of Alabama's sales tax as applied to diesel fuel, and therefore justifies the motor carrier sales-tax exemption.
C
While the State argues that the existence of a fuel-excise tax justifies its decision to exempt motor carriers from the sales and use tax, it cannot offer a similar defense with respect to its exemption for water carriers. Water carriers pay neither tax.
The State, however, offers other justifications for the water carrier exemption-for example, that such an exemption is compelled by federal law. The Eleventh Circuit failed to examine these justifications, asserting that the water carriers were the beneficiaries of a discriminatory tax regime. We do not consider whether Alabama's alternative rationales justify its exemption, but leave that question for the Eleventh Circuit on remand.
* * *
The judgment of the Eleventh Circuit is reversed, and the case is remanded for further proceedings consistent with this opinion.
It is so ordered.
Justice THOMAS, with whom Justice GINSBURGjoins, dissenting.
In order to violate 49 U.S.C. § 11501(b)(4), "a tax exemption scheme must target or single out railroads by comparison to general commercial and industrial taxpayers." CSX Transp., Inc. v. Alabama Dept. of Revenue (CSX I ), 562 U.S. 277, 297-298, 131 S.Ct. 1101, 179 L.Ed.2d 37 (2011)(THOMAS, J., dissenting). Because CSX cannot prove facts that would satisfy that standard, I would reverse the judgment below and remand for the entry of judgment in favor of the Alabama Department of Revenue.
I
A
Last time this case was before the Court, I explained in detail my reasons for interpreting "another tax that discriminates against a rail carrier" in § 11501(b)(4)to refer to a tax "that targets or singles out railroads as compared to other commercial and industrial taxpayers." Id.,at 298, 131 S.Ct. 1101. I briefly summarize that reasoning here.
Because the meaning of "discriminates" is ambiguous at first glance, I look to the term's context to resolve this uncertainty. Id.,at 298-299, 131 S.Ct. 1101. Both the structure and background of the statute indicate that subsection (b)(4) prohibits only taxes that single out railroads as compared to other commercial and industrial taxpayers.
Subsection (b)(4) is a residual clause, the meaning of which is best understood by reference to the provisions that precede it. Subsection (b) begins by announcing that "[t]he following acts... discriminate against interstate commerce" and are prohibited. § 11501(b). Subsections (b)(1) through (3) then list three tax-related actions that single out rail carriers by treating rail property differently from all other commercial and industrial property. §§ 11501(b)(1)-(3); id.,at 300, 131 S.Ct. 1101. Subsections (b)(1) and (b)(3) explicitly identify "commercial and industrial property" as the comparison class, and subsection (b)(2) incorporates that comparison class by reference. § 11501(b); id.,at 300, 131 S.Ct. 1101. Subsection (b)(4) refers back to these provisions when it forbids "[i]mpos[ing] another tax that discriminates against a rail carrier." § 11501(b)(4)(emphasis added); id.,at 300, 131 S.Ct. 1101. The statutory structure therefore supports the conclusion that a tax "discriminates against a rail carrier" within the meaning of subsection (b)(4) if it singles out railroads for unfavorable treatment as compared to the general class of commercial and industrial taxpayers. Id.,at 300-301, 131 S.Ct. 1101.
The statutory background supports the same conclusion. When Congress enacted the 4-R Act, it was apparent that railroads were "easy prey for State and local tax assessors in that they are nonvoting, often nonresident, targets for local taxation, who cannot easily remove themselves from the locality." Id.,at 301, 131 S.Ct. 1101(internal quotation marks omitted). Subsections (b)(1) through (3) thus "establish a political check" by preventing States from imposing excessive property taxes on railroads "without imposing the same taxes more generally on voting, resident local businesses." Ibid.Subsection (b)(4) is best understood as addressing the same problem in the same way. Id.,at 301-302, 131 S.Ct. 1101.
B
Alabama's tax scheme cannot be said to "discriminat[e] against a rail carrier." Id.,at 302, 131 S.Ct. 1101. To begin, the scheme does not single out rail carriers. Although one would not know it from the majority opinion, the tax is not directed at rail carriers, their property, their activity, or goods uniquely consumed by them. It is instead a generally applicable sales tax. It applies (with other exemptions not at issue here) to all goods purchased, used, or stored in the State of Alabama. Ala.Code §§ 40-23-2(1), 40-23-61(a) (2011). The only relevant good exempted from the tax is diesel on which the motor fuel tax has been paid, § 40-17-325(b), and no provision of law prevents rail carriers from buying such diesel. See Brief for Respondent 46, n. 13 (acknowledging that CSX pays the motor fuel tax on the diesel fuel it uses in trucks and other on-road vehicles). Water carriers, it is true, enjoy a special carve-out from this sales tax, § 40-23-4(a)(10) (Cum. Supp. 2014), but that exemption singles out water carriers, not rail carriers.
Even if this constellation of exemptions to Alabama's sales tax could be said to single out rail carriers from the general class of their interstate competitors, the tax surely does not single out rail carriers as compared to commercial and industrial taxpayers. Those taxpayers are subject to exactly the same generally applicable sales and use tax regime as are rail carriers.
II
A
The Court started off on the wrong track in CSX Iwhen it relied on a generic dictionary definition of "discriminates" in the face of a statutory context suggesting a more specific definition. See 562 U.S., at 304, 131 S.Ct. 1101. Today's decision continues that error.
The Court uncritically accepts the conclusion that the "discriminat[ion]" addressed by the statute encompasses any distinction between rail carriers and their comparison class, ante, at 1141, as opposed to mere "singling out" or something in between, even though the word "discriminates" is ambiguous in that way.CSX I, supra,at 299, 131 S.Ct. 1101. The Court's usual practice has not been to treat the meaning of "discriminates" so casually. See generally Guardians Assn. v. Civil Serv. Comm'n of

Question: Who is the petitioner of the case?
年. attorney general of the United States, or his office
数. specified state board or department of education
日. city, town, township, village, or borough government or governmental unit
的. state commission, board, committee, or authority
月. county government or county governmental unit, except school district
用. court or judicial district
成. state department or agency
名. governmental employee or job applicant
时. female governmental employee or job applicant
件. minority governmental employee or job applicant
一. minority female governmental employee or job applicant
请. not listed among agencies in the first Administrative Action variable
中. retired or former governmental employee
据. U.S. House of Representatives
码. interstate compact
不. judge
新. state legislature, house, or committee
文. local governmental unit other than a county, city, town, township, village, or borough
下. governmental official, or an official of an agency established under an interstate compact
分. state or U.S. supreme court
入. local school district or board of education
人. U.S. Senate
功. U.S. senator
上. foreign nation or instrumentality
户. state or local governmental taxpayer, or executor of the estate of
为. state college or university
间. United States
号. State
取. person accused, indicted, or suspected of crime
回. advertising business or agency
在. agent, fiduciary, trustee, or executor
页. airplane manufacturer, or manufacturer of parts of airplanes
字. airline
有. distributor, importer, or exporter of alcoholic beverages
个. alien, person subject to a denaturalization proceeding, or one whose citizenship is revoked
作. American Medical Association
示. National Railroad Passenger Corp.
出. amusement establishment, or recreational facility
是. arrested person, or pretrial detainee
失. attorney, or person acting as such;includes bar applicant or law student, or law firm or bar association
表. author, copyright holder
除. bank, savings and loan, credit union, investment company
加. bankrupt person or business, or business in reorganization
败. establishment serving liquor by the glass, or package liquor store
生. water transportation, stevedore
信. bookstore, newsstand, printer, bindery, purveyor or distributor of books or magazines
类. brewery, distillery
置. broker, stock exchange, investment or securities firm
理. construction industry
本. bus or motorized passenger transportation vehicle
息. business, corporation
行. buyer, purchaser
定. cable TV
改. car dealer
市. person convicted of crime
期. tangible property, other than real estate, including contraband
以. chemical company
修. child, children, including adopted or illegitimate
元. religious organization, institution, or person
方. private club or facility
录. coal company or coal mine operator
区. computer business or manufacturer, hardware or software
单. consumer, consumer organization
位. creditor, including institution appearing as such; e.g., a finance company
型. person allegedly criminally insane or mentally incompetent to stand trial
法. defendant
县. debtor
存. real estate developer
品. disabled person or disability benefit claimant
前. distributor
称. person subject to selective service, including conscientious objector
注. drug manufacturer
值. druggist, pharmacist, pharmacy
输. employee, or job applicant, including beneficiaries of
建. employer-employee trust agreement, employee health and welfare fund, or multi-employer pension plan
能. electric equipment manufacturer
大. electric or hydroelectric power utility, power cooperative, or gas and electric company
例. eleemosynary institution or person
度. environmental organization
始. employer. If employer's relations with employees are governed by the nature of the employer's business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.
到. farmer, farm worker, or farm organization
面. father
载. female employee or job applicant
点. female
密. movie, play, pictorial representation, theatrical production, actor, or exhibitor or distributor of
动. fisherman or fishing company
果. food, meat packing, or processing company, stockyard
图. foreign (non-American) nongovernmental entity
提. franchiser
发. franchisee
式. lesbian, gay, bisexual, transexual person or organization
国. person who guarantees another's obligations
登. handicapped individual, or organization of devoted to
错. health organization or person, nursing home, medical clinic or laboratory, chiropractor
者. heir, or beneficiary, or person so claiming to be
认. hospital, medical center
误. husband, or ex-husband
接. involuntarily committed mental patient
关. Indian, including Indian tribe or nation
重. insurance company, or surety
第. inventor, patent assigner, trademark owner or holder
地. investor
如. injured person or legal entity, nonphysically and non-employment related
设. juvenile
目. government contractor
开. holder of a license or permit, or applicant therefor
事. magazine
可. male
要. medical or Medicaid claimant
代. medical supply or manufacturing co.
小. racial or ethnic minority employee or job applicant
选. minority female employee or job applicant
标. manufacturer
明. management, executive officer, or director, of business entity
编. military personnel, or dependent of, including reservist
求. mining company or miner, excluding coal, oil, or pipeline company
列. mother
网. auto manufacturer
万. newspaper, newsletter, journal of opinion, news service
最. radio and television network, except cable tv
器. nonprofit organization or business
所. nonresident
内. nuclear power plant or facility
体. owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels
通. shareholders to whom a tender offer is made
务. tender offer
此. oil company, or natural gas producer
商. elderly person, or organization dedicated to the elderly
序. out of state noncriminal defendant
化. political action committee
消. parent or parents
否. parking lot or service
保. patient of a health professional
使. telephone, telecommunications, or telegraph company
次. physician, MD or DO, dentist, or medical society
机. public interest organization
对. physically injured person, including wrongful death, who is not an employee
量. pipe line company
查. package, luggage, container
部. political candidate, activist, committee, party, party member, organization, or elected official
性. indigent, needy, welfare recipient
和. indigent defendant
更. private person
后. prisoner, inmate of penal institution
证. professional organization, business, or person
题. probationer, or parolee
确. protester, demonstrator, picketer or pamphleteer (non-employment related), or non-indigent loiterer
格. public utility
了. publisher, publishing company
于. radio station
金. racial or ethnic minority
公. person or organization protesting racial or ethnic segregation or discrimination
午. racial or ethnic minority student or applicant for admission to an educational institution
円. realtor
片. journalist, columnist, member of the news media
空. resident
态. restaurant, food vendor
管. retarded person, or mental incompetent
主. retired or former employee
天. railroad
自. private school, college, or university
我. seller or vendor
全. shipper, including importer and exporter
今. shopping center, mall
来. spouse, or former spouse
正. stockholder, shareholder, or bondholder
说. retail business or outlet
意. student, or applicant for admission to an educational institution
送. taxpayer or executor of taxpayer's estate, federal only
容. tenant or lessee
已. theater, studio
结. forest products, lumber, or logging company
会. person traveling or wishing to travel abroad, or overseas travel agent
段. trucking company, or motor carrier
计. television station
源. union member
色. unemployed person or unemployment compensation applicant or claimant
時. union, labor organization, or official of
交. veteran
系. voter, prospective voter, elector, or a nonelective official seeking reapportionment or redistricting of legislative districts (POL)
过. wholesale trade
电. wife, or ex-wife
询. witness, or person under subpoena
符. network
未. slave
程. slave-owner
常. bank of the united states
条. timber company
当. u.s. job applicants or employees
情. Army and Air Force Exchange Service
口. Atomic Energy Commission
合. Secretary or administrative unit or personnel of the U.S. Air Force
车. Department or Secretary of Agriculture
实. Alien Property Custodian
组. Secretary or administrative unit or personnel of the U.S. Army
版. Board of Immigration Appeals
周. Bureau of Indian Affairs
址. Bonneville Power Administration
记. Benefits Review Board
二. Civil Aeronautics Board
同. Bureau of the Census
业. Central Intelligence Agency
权. Commodity Futures Trading Commission
其. Department or Secretary of Commerce
进. Comptroller of Currency
试. Consumer Product Safety Commission
验. Civil Rights Commission
料. Civil Service Commission, U.S.
传. Customs Service or Commissioner of Customs
述. Defense Base Closure and REalignment Commission
集. Drug Enforcement Agency
多. Department or Secretary of Defense (and Department or Secretary of War)
无. Department or Secretary of Energy
员. Department or Secretary of the Interior
报. Department of Justice or Attorney General
他. Department or Secretary of State
無. Department or Secretary of Transportation
服. Department or Secretary of Education
线. U.S. Employees' Compensation Commission, or Commissioner
这. Equal Employment Opportunity Commission
制. Environmental Protection Agency or Administrator
将. Federal Aviation Agency or Administration
处. Federal Bureau of Investigation or Director
高. Federal Bureau of Prisons
子. Farm Credit Administration
道. Federal Communications Commission (including a predecessor, Federal Radio Commission)
章. Federal Credit Union Administration
手. Food and Drug Administration
库. Federal Deposit Insurance Corporation
三. Federal Energy Administration
从. Federal Election Commission
支. Federal Energy Regulatory Commission
家. Federal Housing Administration
长. Federal Home Loan Bank Board
付. Federal Labor Relations Authority
秒. Federal Maritime Board
路. Federal Maritime Commission
完. Farmers Home Administration
象. Federal Parole Board
则. Federal Power Commission
现. Federal Railroad Administration
京. Federal Reserve Board of Governors
转. Federal Reserve System
辑. Federal Savings and Loan Insurance Corporation
限. Federal Trade Commission
力. Federal Works Administration, or Administrator
学. General Accounting Office
外. Comptroller General
调. General Services Administration
项. Department or Secretary of Health, Education and Welfare
北. Department or Secretary of Health and Human Services
工. Department or Secretary of Housing and Urban Development
笑. Interstate Commerce Commission
监. Indian Claims Commission
任. Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
相. Internal Revenue Service, Collector, Commissioner, or District Director of
微. Information Security Oversight Office
册. Department or Secretary of Labor
联. Loyalty Review Board
平. Legal Services Corporation
增. Merit Systems Protection Board
听. Multistate Tax Commission
解. National Aeronautics and Space Administration
等. Secretary or administrative unit of the U.S. Navy
得. National Credit Union Administration
收. National Endowment for the Arts
安. National Enforcement Commission
价. National Highway Traffic Safety Administration
藏. National Labor Relations Board, or regional office or officer
命. National Mediation Board
应. National Railroad Adjustment Board
看. Nuclear Regulatory Commission
索. National Security Agency
资. Office of Economic Opportunity
产. Office of Management and Budget
串. Office of Price Administration, or Price Administrator
布. Office of Personnel Management
原. Occupational Safety and Health Administration
知. Occupational Safety and Health Review Commission
级. Office of Workers' Compensation Programs
水. Patent Office, or Commissioner of, or Board of Appeals of
击. Pay Board (established under the Economic Stabilization Act of 1970)
好. Pension Benefit Guaranty Corporation
物. U.S. Public Health Service
放. Postal Rate Commission
亿. Provider Reimbursement Review Board
经. Renegotiation Board
模. Railroad Adjustment Board
之. Railroad Retirement Board
台. Subversive Activities Control Board
州. Small Business Administration
配. Securities and Exchange Commission
画. Social Security Administration or Commissioner
统. Selective Service System
共. Department or Secretary of the Treasury
连. Tennessee Valley Authority
海. United States Forest Service
节. United States Parole Commission
退. Postal Service and Post Office, or Postmaster General, or Postmaster
間. United States Sentencing Commission
比. Veterans' Administration
问. War Production Board
至. Wage Stabilization Board
备. General Land Office of Commissioners
你. Transportation Security Administration
黑. Surface Transportation Board
或. U.S. Shipping Board Emergency Fleet Corp.
与. Reconstruction Finance Corp.
影. Department or Secretary of Homeland Security
话. Unidentifiable
视. International Entity
Answer:

Answer: 成