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".

ORDER
Before EDWARDS, CELEBREZZE and PECK, Circuit Judges.
This is an appeal from a decision of the Tax Court finding a deficiency in income tax due for the year 1972. The case was submitted on the briefs and oral arguments of counsel, and the Court has studied the record and is fully advised in the premises.
The issues are whether taxpayers are entitled to nonrecognition of gains realized on the sale of one or both of two residences sold in 1972, and, if only one gain is recognized, which gain should be so treated. Internal Revenue Code § 1034. Taxpayers contend that they are entitled to nonrecognition of the gains realized on the sale of both residences.
We determine that the findings of the United States Tax Court are not clearly erroneous.
It is therefore ordered that the decision of the United States Tax Court be and hereby is affirmed.

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