Task: songer_state

What follows is an opinion from a United States Court of Appeals. Your task is to identify the state or territory in which the case was first heard. If the case began in the federal district court, consider the state of that district court. If it is a habeas corpus case, consider the state of the state court that first heard the case. If the case originated in a federal administrative agency, answer "not applicable". Answer with the name of the state, or one of the following territories: District of Columbia, Puerto Rico, Virgin Islands, Panama Canal Zone, or "not applicable" or "not determined".

PER CURIAM.
The question for decision is whether the taxpayer sustained in the year 1945 a deductible loss, under § 23(f) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 23(f), of $650,000, the entire claimed value of its membership in the Associated Press, by reason of the decision of the Supreme Court rendered on June 18, 1945, Associated Press v. United States, 326 U.S. 1, 65 S.Ct. 1416, 89 L.Ed. 2013, and the resulting amendment of the by-laws of the Associated Press on November 18, 1945 to eliminate discriminatory provisions to open membership to all, even though the taxpayer continued the use of its membership.
This precise issue has been decided adversely to the taxpayer by the Tenth Circuit in Reporter Pub. Co. v. Commissioner, 1953, 201 F.2d 743, certiorari denied, 1953, 345 U.S. 993, 73 S.Ct. 1133, 97 L.Ed. 1401, and we affirm for the reasons therein stated.

Question: In what state or territory was the case first heard?
年. not
数. Alabama
日. Alaska
的. Arizona
月. Arkansas
用. California
成. Colorado
名. Connecticut
时. Delaware
件. Florida
一. Georgia
请. Hawaii
中. Idaho
据. Illinois
码. Indiana
不. Iowa
新. Kansas
文. Kentucky
下. Louisiana
分. Maine
入. Maryland
人. Massachussets
功. Michigan
上. Minnesota
户. Mississippi
为. Missouri
间. Montana
号. Nebraska
取. Nevada
回. New
在. New
页. New
字. New
有. North
个. North
作. Ohio
示. Oklahoma
出. Oregon
是. Pennsylvania
失. Rhode
表. South
除. South
加. Tennessee
败. Texas
生. Utah
信. Vermont
类. Virginia
置. Washington
理. West
本. Wisconsin
息. Wyoming
行. Virgin
定. Puerto
改. District
市. Guam
期. not
以. Panama
Answer:

Answer: 期