Task: songer_majvotes

What follows is an opinion from a United States Court of Appeals.
Your task is to determine the number of judges who voted in favor of the disposition favored by the majority. Judges who concurred in the outcome but wrote a separate concurring opinion are counted as part of the majority. For most cases this variable takes the value "2" or "3." However, for cases decided en banc the value may be as high as 15. Note: in the typical case, a list of the judges who heard the case is printed immediately before the opinion. If there is no indication that any of the judges dissented and no indication that one or more of the judges did not participate in the final decision, then all of the judges listed as participating in the decision are assumed to have cast votes with the majority. The number of majority votes recorded includes district judges or other judges sitting by designation who participated on the appeals court panel. If there is an indication that a judge heard argument in the case but did not participate in the final opinion (e.g., the judge died before the decision was reached), that judge is not counted in the number of majority votes.

ORDER.
The above cause coming on to be heard on the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised.
The contention of the petitioner that Section 304(a) Internal Revenue Code of 1954 applies to the transactions here involved requires consideration of Section 302, the pertinent portion of which provides that corporate redemption of stock be treated as a distribution in part or full payment in exchange for the stock except where it “is not essentially equivalent to a dividend.” The Tax Court did not determine if the redemption here was equivalent to a dividend, the concluding-paragraph of the opinion of the Tax Court stating that:
“Since there is no dispute as to the amount of the gain and since that amount will in either event be taxed as a long-term capital gain, it is not necessary for us to determine in this proceeding whether that result is arrived at via section 351 or via sections 304 and 302(a).”
It appears to this Court, upon review, that a determination of the issue of equivalency might indeed be dispositive of the thrust of petitioner’s argument on the Section 304 application to the transaction herein and that such -a determination should be made. This Court has previously held that this is a factual matter. (Woodworth v. Commissioner of Internal Revenue, 218 F.2d 719, 724, C.A. 6th 1955, and Chandler’s Estate v. Commissioner of Internal Revenue, 228 F.2d 909, C.A. 6th 1955.) As such, it should be decided initially by the Tax Court.
This matter is hereby remanded to the Tax Court for further proceedings in accordance with the views expressed in this order.

Question: What is the number of judges who voted in favor of the disposition favored by the majority?
A. 0
B. 1
C. 2
D. 3
E. 4
F. 5
G. 6
H. 7
I. 8
J. 9
K. 10
L. 11
M. 12
N. 13
O. 14
P. 15
Q. Not ascertained
Answer:

Answer: D