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.
The questions presented here are (1) whether payments from the principal of a trust, created by her deceased husband during his lifetime, to a divorced wife under a separation agreement and divorce decree, are taxable as income to her under Section 22(k) of the Internal Revenue Code, and (2) whether a payment in a lump sum of arrears in the monthly amounts provided under the separation agreement and divorce decree, constituted “fixed or determinable annual or periodical” income from sources within the United States, taxable to the divorced wife, a nonresident alien, under Section 211(a) (1) (A), and as such was subject to withholding tax under Section 143(b). The Tax Court ruled in the affirmative on the two questions and we are in complete accord with its disposition for the reasons so well stated in its opinion, 16 T:C. 1398.
The decision of the Tax Court will be •affirmed.
. 26 U.S.0.1946 ed. § 22.
. 26 U.S.C.1946 ed. § 211.
. 26 U.S.C.1946 ed. § 143.

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: H