Task: songer_geniss

What follows is an opinion from a United States Court of Appeals.
Your task is to identify the issue in the case, that is, the social and/or political context of the litigation in which more purely legal issues are argued. Put somewhat differently, this field identifies the nature of the conflict between the litigants. The focus here is on the subject matter of the controversy rather than its legal basis. Consider the following categories: "criminal" (including appeals of conviction, petitions for post conviction relief, habeas corpus petitions, and other prisoner petitions which challenge the validity of the conviction or the sentence), "civil rights" (excluding First Amendment or due process; also excluding claims of denial of rights in criminal proceeding or claims by prisoners that challenge their conviction or their sentence (e.g., habeas corpus petitions are coded under the criminal category); does include civil suits instituted by both prisoners and callable non-prisoners alleging denial of rights by criminal justice officials), "First Amendment", "due process" (claims in civil cases by persons other than prisoners, does not include due process challenges to government economic regulation), "privacy", "labor relations", "economic activity and regulation", and "miscellaneous".

PER CURIAM.
We think that the findings of fact of the Tax Court are not clearly erroneous, and since we are in full accord with the statement of the law expressed in the decision of the Tax Court which is reported at 30 T.C. 926, the decision of the Tax Court is affirmed.
We cannot agree with the contention of the petitioner Lustig that the rule laid down in Thomas Lovett, 18 T.C. 477, is not still the law. As counsel for the Commissioner has pointed out, when § 214 of the 1954 Internal Revenue Code, 26 U.S.C.A. § 214, was added, Congress intended to give a taxpayer in the position of Halina Lustig a tax benefit in addition to the exemption for a dependent. Now to hold that by § 214 the rule of the Lovett case was no longer valid would amount to saying that when Congress granted the rights set forth in § 214 it automatically withdrew from Mrs. Lustig rights which she theretofore had to claim the dependency exemption.
Affirmed.

Question: What is the general issue in the case?
A. criminal
B. civil rights
C. First Amendment
D. due process
E. privacy
F. labor relations
G. economic activity and regulation
H. miscellaneous
Answer:

Answer: G