Task: songer_two_issues

What follows is an opinion from a United States Court of Appeals.
Your task is to determine whether there are two issues in the case. By issue we mean 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.

PER CURIAM.
The relator’s petition seeks the issuance of a writ of prohibition to restrain the Board of Tax Appeals from taking certain official action, and the immediate question is whether a rule to show cause shall issue to the respondents. The rule is denied upon the ground that it appears from the averments of the petition that the issue thereby raised can best be presented by appeal to an appellate court; it being the approved practice that prohibition will not issue where there is an adequate remedy by court appeal. United States ex rel. Morris v. Scott, 25 App. D. C. 88; United States ex rel., Holmead v. Barnard, 29 App. D. C. 431.
The petition is accordingly dismissed, with costs.

Question: Are there two issues in the case?
A. no
B. yes
Answer:

Answer: A