Task: sc_casesource

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the court whose decision the Supreme Court reviewed. If the case arose under the Supreme Court's original jurisdiction, note the source as "United States Supreme Court". If the case arose in a state court, note the source as "State Supreme Court", "State Appellate Court", or "State Trial Court". Do not code the name of the state. 

Per Curiam.
This is a direct appeal by the United States from a district court judgment holding unconstitutional § 501 (c)(14)(B) of the Internal Revenue Code of 1954, '26 U. S. C. §501 (c)(14)(B) (1964 ed., Supp. V), on the ground that it arbitrarily discriminates between Maryland Savings-Share Insurance Corp. (MSSIC), the ap-pellee, and-other similar nonprofit, mutual insurers.
MSSIC was established by the Maryland Legislature with the object of insuring the accounts of shareholders of member savings and loan associations. Although first chartered in 1962, it seeks the benefit of § 501 (c) (14) (B), which exempts from tax nonprofit corporations such as appellee but only if organized before September 1, 1957. MSSIC’s position is that September 1, 1957,. is an arbitrary and unconstitutional cutoff date which must be excised from the section, leaving the section applicable to all corporations of the same nature as itsélf regardless of the date of their creation. We do not agree.
Prior to 1951, all savings and loan associations were exempt from taxation of income derived from their operations. Also exempt were nonprofit corporations that insured the savings institutions. In 1951, the exemption for savings and loan associations was discontinued, on findings that the industry had developed to a. point comparable to that of commercial banks. The exemption for insurers, however, was continued, provided they were already in existence as of September 1, 1951. See Revenue Act of 1951, § 313 (b), 65 Stat. 490; S. Rep. No. 781, 82d Cong., 1st Sess., 22-29; 2 U. S. Code Cong. & Ad. News 1969, 1991-1997 (1951). As of that date three private insurers fell within the scope of the section — two of them in Massachusetts and one in Connecticut. Then, in 1956,'a fourth such corporation was organized in Ohio, and four years later Congress moved the cutoff date forward to September 1, 1957. Act of April 22, 1960, 74 Stat. 54.
In 1963, a similar bill, H. R. 3297, 88th Cong., 1st Sess., which would have moved the cutoff, date forward to January 1, 1963, for the benefit of MSSIC, passed the House, but was never reported out by the Senate Finance Committee. Testimony before the committee indicated that continued forward movement of the date might lead to proliferation of state insurers that could hinder the operations and threaten the financial stability of -the Federal Deposit Insurance Corporation and the Federal Savings and Loan Insurance Corporation. See Hearing on H. R. 3297 before the Senate Committee on Finance, 88th Cong., 2d Sess., 9-10 (1964).
Against this background, the District Court’s invalidation of § 501 (c) (14) (B) was error. The fact that Con-: gress enacts a statute containing a “grandfather clause,” which exempts from the general income tax certain corporations organized prior to a specified date, does not of itself indicate that Congress has made an arbitrary classification. Cf. Stanley v. Public Utilities Comm’n, 295 U. S. 76 (1935); Sperry & Hutchinson Co. v. Rhodes; 220 U. S. 502 (1911); Watson v. Maryland, 218 U. S. 173 (1910); Sampere v. New Orleans, 166 La. 776, 117 So. 827 (1928), aff’d per curiam, 279 U. S. 812 (1929). Normally, a legislative classification will not be set aside if any state of facts rationally justifying it is demonstrated to or perceived by the courts. McDonald v. Board of Election Comm’rs,.394 U. S. 802, 809 (1969); McGowan v. Maryland, 366 U. S. 420, 426. (1961); Standard Oil Co. v. City of Marysville, 279 U. S. 582, 586-587 (1929). See also Watson v. Maryland, supra, at 178. Here the legislative history of H. R. 3297 affirmatively discloses that Congress had a rational basis for declining in 1963 to broaden the exemption by extending the-cutoff-date of § 501 (c)(T4)(B). Just as a State may provide that after a specified date newly established common carriers must obtain state approval before entering into business so as to prevent proliferation of such carriers and excessive use of the State’s highways, see Stanley v. Public Utilities Comm’n, supra, similarly Congress does not exceed its power to tax nor does it violate the Fifth Amendment when it refuses to exempt from tax newly formed corporations, the multiplication of which might burden otherwise valid federal programs.
Having noted probable jurisdiction by order of October 12, 1970, we now reverse the judgment of the District ^our^'
So ordered;
Mr. Justice Harlan, considering that the issues in this case are deserving of plenary consideration, would set the case for argument.
Internal Revenue Code § 501 (c) (14) (B), 26 U. S. C. §501 (c)(14)(B) (1964 ed., Supp. V), provides:
“(B) Corporations or associations without capital stock organized before September 1, 1957, and operated for mutual • purposes and without profit for the purpose of providing reserve funds for, and insurance of shares or deposits in—
“(i) domestic building and loan associations,
“(ii) cooperative banks without capital stock organized and operated for mutual purposes and without profit, or
“(in) mutual savings banks not having capital stock represented by shares.”
The District Court’s reliance on Mayflower Farms, Inc. v. Ten Eyck, 297 U. S. 266 (1936), was misplaced, since, according to the Court in that case, the legislative record contained no affirmative showing of a valid legislative purpose. We thus heed not pass upon the- continuing validity of Mayflower’s holding. We also find unpersuasive MSSIC’s remaining argument that it is an instrumentality of the State and hence entitled to exemption from federal taxation under the doctrine of intergovernmental immunity and under § 115 (a)(1) of the Code, 26 U. S. C. § 115 (a)(1). The District Court properly rejected this argument.

Question: What is the court whose decision the Supreme Court reviewed?
年. U.S. Court of Customs and Patent Appeals
数. U.S. Court of International Trade
日. U.S. Court of Claims, Court of Federal Claims
的. U.S. Court of Military Appeals, renamed as Court of Appeals for the Armed Forces
月. U.S. Court of Military Review
用. U.S. Court of Veterans Appeals
成. U.S. Customs Court
名. U.S. Court of Appeals, Federal Circuit
时. U.S. Tax Court
件. Temporary Emergency U.S. Court of Appeals
一. U.S. Court for China
请. U.S. Consular Courts
中. U.S. Commerce Court
据. Territorial Supreme Court
码. Territorial Appellate Court
不. Territorial Trial Court
新. Emergency Court of Appeals
文. Supreme Court of the District of Columbia
下. Bankruptcy Court
分. U.S. Court of Appeals, First Circuit
入. U.S. Court of Appeals, Second Circuit
人. U.S. Court of Appeals, Third Circuit
功. U.S. Court of Appeals, Fourth Circuit
上. U.S. Court of Appeals, Fifth Circuit
户. U.S. Court of Appeals, Sixth Circuit
为. U.S. Court of Appeals, Seventh Circuit
间. U.S. Court of Appeals, Eighth Circuit
号. U.S. Court of Appeals, Ninth Circuit
取. U.S. Court of Appeals, Tenth Circuit
回. U.S. Court of Appeals, Eleventh Circuit
在. U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)
页. Alabama Middle U.S. District Court
字. Alabama Northern U.S. District Court
有. Alabama Southern U.S. District Court
个. Alaska U.S. District Court
作. Arizona U.S. District Court
示. Arkansas Eastern U.S. District Court
出. Arkansas Western U.S. District Court
是. California Central U.S. District Court
失. California Eastern U.S. District Court
表. California Northern U.S. District Court
除. California Southern U.S. District Court
加. Colorado U.S. District Court
败. Connecticut U.S. District Court
生. Delaware U.S. District Court
信. District Of Columbia U.S. District Court
类. Florida Middle U.S. District Court
置. Florida Northern U.S. District Court
理. Florida Southern U.S. District Court
本. Georgia Middle U.S. District Court
息. Georgia Northern U.S. District Court
行. Georgia Southern U.S. District Court
定. Guam U.S. District Court
改. Hawaii U.S. District Court
市. Idaho U.S. District Court
期. Illinois Central U.S. District Court
以. Illinois Northern U.S. District Court
修. Illinois Southern U.S. District Court
元. Indiana Northern U.S. District Court
方. Indiana Southern U.S. District Court
录. Iowa Northern U.S. District Court
区. Iowa Southern U.S. District Court
单. Kansas U.S. District Court
位. Kentucky Eastern U.S. District Court
型. Kentucky Western U.S. District Court
法. Louisiana Eastern U.S. District Court
县. Louisiana Middle U.S. District Court
存. Louisiana Western U.S. District Court
品. Maine U.S. District Court
前. Maryland U.S. District Court
称. Massachusetts U.S. District Court
注. Michigan Eastern U.S. District Court
值. Michigan Western U.S. District Court
输. Minnesota U.S. District Court
建. Mississippi Northern U.S. District Court
能. Mississippi Southern U.S. District Court
大. Missouri Eastern U.S. District Court
例. Missouri Western U.S. District Court
度. Montana U.S. District Court
始. Nebraska U.S. District Court
到. Nevada U.S. District Court
面. New Hampshire U.S. District Court
载. New Jersey U.S. District Court
点. New Mexico U.S. District Court
密. New York Eastern U.S. District Court
动. New York Northern U.S. District Court
果. New York Southern U.S. District Court
图. New York Western U.S. District Court
提. North Carolina Eastern U.S. District Court
发. North Carolina Middle U.S. District Court
式. North Carolina Western U.S. District Court
国. North Dakota U.S. District Court
登. Northern Mariana Islands U.S. District Court
错. Ohio Northern U.S. District Court
者. Ohio Southern U.S. District Court
认. Oklahoma Eastern U.S. District Court
误. Oklahoma Northern U.S. District Court
接. Oklahoma Western U.S. District Court
关. Oregon U.S. District Court
重. Pennsylvania Eastern U.S. District Court
第. Pennsylvania Middle U.S. District Court
地. Pennsylvania Western U.S. District Court
如. Puerto Rico U.S. District Court
设. Rhode Island U.S. District Court
目. South Carolina U.S. District Court
开. South Dakota U.S. District Court
事. Tennessee Eastern U.S. District Court
可. Tennessee Middle U.S. District Court
要. Tennessee Western U.S. District Court
代. Texas Eastern U.S. District Court
小. Texas Northern U.S. District Court
选. Texas Southern U.S. District Court
标. Texas Western U.S. District Court
明. Utah U.S. District Court
编. Vermont U.S. District Court
求. Virgin Islands U.S. District Court
列. Virginia Eastern U.S. District Court
网. Virginia Western U.S. District Court
万. Washington Eastern U.S. District Court
最. Washington Western U.S. District Court
器. West Virginia Northern U.S. District Court
所. West Virginia Southern U.S. District Court
内. Wisconsin Eastern U.S. District Court
体. Wisconsin Western U.S. District Court
通. Wyoming U.S. District Court
务. Louisiana U.S. District Court
此. Washington U.S. District Court
商. West Virginia U.S. District Court
序. Illinois Eastern U.S. District Court
化. South Carolina Eastern U.S. District Court
消. South Carolina Western U.S. District Court
否. Alabama U.S. District Court
保. U.S. District Court for the Canal Zone
使. Georgia U.S. District Court
次. Illinois U.S. District Court
机. Indiana U.S. District Court
对. Iowa U.S. District Court
量. Michigan U.S. District Court
查. Mississippi U.S. District Court
部. Missouri U.S. District Court
性. New Jersey Eastern U.S. District Court (East Jersey U.S. District Court)
和. New Jersey Western U.S. District Court (West Jersey U.S. District Court)
更. New York U.S. District Court
后. North Carolina U.S. District Court
证. Ohio U.S. District Court
题. Pennsylvania U.S. District Court
确. Tennessee U.S. District Court
格. Texas U.S. District Court
了. Virginia U.S. District Court
于. Norfolk U.S. District Court
金. Wisconsin U.S. District Court
公. Kentucky U.S. Distrcrict Court
午. New Jersey U.S. District Court
円. California U.S. District Court
片. Florida U.S. District Court
空. Arkansas U.S. District Court
态. District of Orleans U.S. District Court
管. State Supreme Court
主. State Appellate Court
天. State Trial Court
自. Eastern Circuit (of the United States)
我. Middle Circuit (of the United States)
全. Southern Circuit (of the United States)
今. Alabama U.S. Circuit Court for (all) District(s) of Alabama
来. Arkansas U.S. Circuit Court for (all) District(s) of Arkansas
正. California U.S. Circuit for (all) District(s) of California
说. Connecticut U.S. Circuit for the District of Connecticut
意. Delaware U.S. Circuit for the District of Delaware
送. Florida U.S. Circuit for (all) District(s) of Florida
容. Georgia U.S. Circuit for (all) District(s) of Georgia
已. Illinois U.S. Circuit for (all) District(s) of Illinois
结. Indiana U.S. Circuit for (all) District(s) of Indiana
会. Iowa U.S. Circuit for (all) District(s) of Iowa
段. Kansas U.S. Circuit for the District of Kansas
计. Kentucky U.S. Circuit for (all) District(s) of Kentucky
源. Louisiana U.S. Circuit for (all) District(s) of Louisiana
色. Maine U.S. Circuit for the District of Maine
時. Maryland U.S. Circuit for the District of Maryland
交. Massachusetts U.S. Circuit for the District of Massachusetts
系. Michigan U.S. Circuit for (all) District(s) of Michigan
过. Minnesota U.S. Circuit for the District of Minnesota
电. Mississippi U.S. Circuit for (all) District(s) of Mississippi
询. Missouri U.S. Circuit for (all) District(s) of Missouri
符. Nevada U.S. Circuit for the District of Nevada
未. New Hampshire U.S. Circuit for the District of New Hampshire
程. New Jersey U.S. Circuit for (all) District(s) of New Jersey
常. New York U.S. Circuit for (all) District(s) of New York
条. North Carolina U.S. Circuit for (all) District(s) of North Carolina
当. Ohio U.S. Circuit for (all) District(s) of Ohio
情. Oregon U.S. Circuit for the District of Oregon
口. Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania
合. Rhode Island U.S. Circuit for the District of Rhode Island
车. South Carolina U.S. Circuit for the District of South Carolina
实. Tennessee U.S. Circuit for (all) District(s) of Tennessee
组. Texas U.S. Circuit for (all) District(s) of Texas
版. Vermont U.S. Circuit for the District of Vermont
周. Virginia U.S. Circuit for (all) District(s) of Virginia
址. West Virginia U.S. Circuit for (all) District(s) of West Virginia
记. Wisconsin U.S. Circuit for (all) District(s) of Wisconsin
二. Wyoming U.S. Circuit for the District of Wyoming
同. Circuit Court of the District of Columbia
业. Nebraska U.S. Circuit for the District of Nebraska
权. Colorado U.S. Circuit for the District of Colorado
其. Washington U.S. Circuit for (all) District(s) of Washington
进. Idaho U.S. Circuit Court for (all) District(s) of Idaho
试. Montana U.S. Circuit Court for (all) District(s) of Montana
验. Utah U.S. Circuit Court for (all) District(s) of Utah
料. South Dakota U.S. Circuit Court for (all) District(s) of South Dakota
传. North Dakota U.S. Circuit Court for (all) District(s) of North Dakota
述. Oklahoma U.S. Circuit Court for (all) District(s) of Oklahoma
集. Court of Private Land Claims
Answer:

Answer: 前