Task: songer_circuit

What follows is an opinion from a United States Court of Appeals. Your task is to identify the circuit of the court that decided the case.

PER CURIAM.
On petition to review decision of the Tax Court of the United States. 5 T.C. 991.
This cause came on to be heard on the transcript of the record from the Tax Court of the United States.
Upon oral stipulation made in open Court agreeing that the decision in case No. 10,269, Estate of Emma Earle, etc., v. Commissioner shall be controlling and determinative, it is therefore, upon the authority of the opinion this day filed in Estate of Emma Earle, etc., v. Commissioner, 157 F.2d 501, ordered, adjudged and decreed that the decision of the Tax Court be and the same is affirmed.

Question: What is the circuit of the court that decided the case?
A. First Circuit
B. Second Circuit
C. Third Circuit
D. Fourth Circuit
E. Fifth Circuit
F. Sixth Circuit
G. Seventh Circuit
H. Eighth Circuit
I. Ninth Circuit
J. Tenth Circuit
K. Eleventh Circuit
L. District of Columbia Circuit
Answer:

Answer: F