What follows is an opinion from the Supreme Court of the United States. Your task is to identify the court in which the case originated. Focus on the court in which the case originated, not the administrative agency. For this reason, if appropiate note the origin court to be a state or federal appellate court rather than a court of first instance (trial court). If the case originated in the United States Supreme Court (arose under its original jurisdiction or no other court was involved), note the origin as "United States Supreme Court". If the case originated in a state court, note the origin as "State Court". Do not code the name of the state. The courts in the District of Columbia present a special case in part because of their complex history. Treat local trial (including today's superior court) and appellate courts (including today's DC Court of Appeals) as state courts. Consider cases that arise on a petition of habeas corpus and those removed to the federal courts from a state court as originating in the federal, rather than a state, court system. A petition for a writ of habeas corpus begins in the federal district court, not the state trial court. Identify courts based on the naming conventions of the day. Do not differentiate among districts in a state. For example, use "New York U.S. Circuit for (all) District(s) of New York" for all the districts in New York.

Opinion:
UNITED STATES v. MARYLAND SAVINGS-SHARE INSURANCE CORP.
No. 160.
Decided October 19, 1970
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 in which the case originated?

Choices:
U.S. Court of Customs and Patent Appeals
U.S. Court of International Trade
U.S. Court of Claims, Court of Federal Claims
U.S. Court of Military Appeals, renamed as Court of Appeals for the Armed Forces
U.S. Court of Military Review
U.S. Court of Veterans Appeals
U.S. Customs Court
U.S. Court of Appeals, Federal Circuit
U.S. Tax Court
Temporary Emergency U.S. Court of Appeals
U.S. Court for China
U.S. Consular Courts
U.S. Commerce Court
Territorial Supreme Court
Territorial Appellate Court
Territorial Trial Court
Emergency Court of Appeals
Supreme Court of the District of Columbia
Bankruptcy Court
U.S. Court of Appeals, First Circuit
U.S. Court of Appeals, Second Circuit
U.S. Court of Appeals, Third Circuit
U.S. Court of Appeals, Fourth Circuit
U.S. Court of Appeals, Fifth Circuit
U.S. Court of Appeals, Sixth Circuit
U.S. Court of Appeals, Seventh Circuit
U.S. Court of Appeals, Eighth Circuit
U.S. Court of Appeals, Ninth Circuit
U.S. Court of Appeals, Tenth Circuit
U.S. Court of Appeals, Eleventh Circuit
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)
Alabama Middle U.S. District Court
Alabama Northern U.S. District Court
Alabama Southern U.S. District Court
Alaska U.S. District Court
Arizona U.S. District Court
Arkansas Eastern U.S. District Court
Arkansas Western U.S. District Court
California Central U.S. District Court
California Eastern U.S. District Court
California Northern U.S. District Court
California Southern U.S. District Court
Colorado U.S. District Court
Connecticut U.S. District Court
Delaware U.S. District Court
District Of Columbia U.S. District Court
Florida Middle U.S. District Court
Florida Northern U.S. District Court
Florida Southern U.S. District Court
Georgia Middle U.S. District Court
Georgia Northern U.S. District Court
Georgia Southern U.S. District Court
Guam U.S. District Court
Hawaii U.S. District Court
Idaho U.S. District Court
Illinois Central U.S. District Court
Illinois Northern U.S. District Court
Illinois Southern U.S. District Court
Indiana Northern U.S. District Court
Indiana Southern U.S. District Court
Iowa Northern U.S. District Court
Iowa Southern U.S. District Court
Kansas U.S. District Court
Kentucky Eastern U.S. District Court
Kentucky Western U.S. District Court
Louisiana Eastern U.S. District Court
Louisiana Middle U.S. District Court
Louisiana Western U.S. District Court
Maine U.S. District Court
Maryland U.S. District Court
Massachusetts U.S. District Court
Michigan Eastern U.S. District Court
Michigan Western U.S. District Court
Minnesota U.S. District Court
Mississippi Northern U.S. District Court
Mississippi Southern U.S. District Court
Missouri Eastern U.S. District Court
Missouri Western U.S. District Court
Montana U.S. District Court
Nebraska U.S. District Court
Nevada U.S. District Court
New Hampshire U.S. District Court
New Jersey U.S. District Court
New Mexico U.S. District Court
New York Eastern U.S. District Court
New York Northern U.S. District Court
New York Southern U.S. District Court
New York Western U.S. District Court
North Carolina Eastern U.S. District Court
North Carolina Middle U.S. District Court
North Carolina Western U.S. District Court
North Dakota U.S. District Court
Northern Mariana Islands U.S. District Court
Ohio Northern U.S. District Court
Ohio Southern U.S. District Court
Oklahoma Eastern U.S. District Court
Oklahoma Northern U.S. District Court
Oklahoma Western U.S. District Court
Oregon U.S. District Court
Pennsylvania Eastern U.S. District Court
Pennsylvania Middle U.S. District Court
Pennsylvania Western U.S. District Court
Puerto Rico U.S. District Court
Rhode Island U.S. District Court
South Carolina U.S. District Court
South Dakota U.S. District Court
Tennessee Eastern U.S. District Court
Tennessee Middle U.S. District Court
Tennessee Western U.S. District Court
Texas Eastern U.S. District Court
Texas Northern U.S. District Court
Texas Southern U.S. District Court
Texas Western U.S. District Court
Utah U.S. District Court
Vermont U.S. District Court
Virgin Islands U.S. District Court
Virginia Eastern U.S. District Court
Virginia Western U.S. District Court
Washington Eastern U.S. District Court
Washington Western U.S. District Court
West Virginia Northern U.S. District Court
West Virginia Southern U.S. District Court
Wisconsin Eastern U.S. District Court
Wisconsin Western U.S. District Court
Wyoming U.S. District Court
Louisiana U.S. District Court
Washington U.S. District Court
West Virginia U.S. District Court
Illinois Eastern U.S. District Court
South Carolina Eastern U.S. District Court
South Carolina Western U.S. District Court
Alabama U.S. District Court
U.S. District Court for the Canal Zone
Georgia U.S. District Court
Illinois U.S. District Court
Indiana U.S. District Court
Iowa U.S. District Court
Michigan U.S. District Court
Mississippi U.S. District Court
Missouri U.S. District Court
New Jersey Eastern U.S. District Court (East Jersey U.S. District Court)
New Jersey Western U.S. District Court (West Jersey U.S. District Court)
New York U.S. District Court
North Carolina U.S. District Court
Ohio U.S. District Court
Pennsylvania U.S. District Court
Tennessee U.S. District Court
Texas U.S. District Court
Virginia U.S. District Court
Norfolk U.S. District Court
Wisconsin U.S. District Court
Kentucky U.S. Distrcrict Court
New Jersey U.S. District Court
California U.S. District Court
Florida U.S. District Court
Arkansas U.S. District Court
District of Orleans U.S. District Court
State Supreme Court
State Appellate Court
State Trial Court
Eastern Circuit (of the United States)
Middle Circuit (of the United States)
Southern Circuit (of the United States)
Alabama U.S. Circuit Court for (all) District(s) of Alabama
Arkansas U.S. Circuit Court for (all) District(s) of Arkansas
California U.S. Circuit for (all) District(s) of California
Connecticut U.S. Circuit for the District of Connecticut
Delaware U.S. Circuit for the District of Delaware
Florida U.S. Circuit for (all) District(s) of Florida
Georgia U.S. Circuit for (all) District(s) of Georgia
Illinois U.S. Circuit for (all) District(s) of Illinois
Indiana U.S. Circuit for (all) District(s) of Indiana
Iowa U.S. Circuit for (all) District(s) of Iowa
Kansas U.S. Circuit for the District of Kansas
Kentucky U.S. Circuit for (all) District(s) of Kentucky
Louisiana U.S. Circuit for (all) District(s) of Louisiana
Maine U.S. Circuit for the District of Maine
Maryland U.S. Circuit for the District of Maryland
Massachusetts U.S. Circuit for the District of Massachusetts
Michigan U.S. Circuit for (all) District(s) of Michigan
Minnesota U.S. Circuit for the District of Minnesota
Mississippi U.S. Circuit for (all) District(s) of Mississippi
Missouri U.S. Circuit for (all) District(s) of Missouri
Nevada U.S. Circuit for the District of Nevada
New Hampshire U.S. Circuit for the District of New Hampshire
New Jersey U.S. Circuit for (all) District(s) of New Jersey
New York U.S. Circuit for (all) District(s) of New York
North Carolina U.S. Circuit for (all) District(s) of North Carolina
Ohio U.S. Circuit for (all) District(s) of Ohio
Oregon U.S. Circuit for the District of Oregon
Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania
Rhode Island U.S. Circuit for the District of Rhode Island
South Carolina U.S. Circuit for the District of South Carolina
Tennessee U.S. Circuit for (all) District(s) of Tennessee
Texas U.S. Circuit for (all) District(s) of Texas
Vermont U.S. Circuit for the District of Vermont
Virginia U.S. Circuit for (all) District(s) of Virginia
West Virginia U.S. Circuit for (all) District(s) of West Virginia
Wisconsin U.S. Circuit for (all) District(s) of Wisconsin
Wyoming U.S. Circuit for the District of Wyoming
Circuit Court of the District of Columbia
Nebraska U.S. Circuit for the District of Nebraska
Colorado U.S. Circuit for the District of Colorado
Washington U.S. Circuit for (all) District(s) of Washington
Idaho U.S. Circuit Court for (all) District(s) of Idaho
Montana U.S. Circuit Court for (all) District(s) of Montana
Utah U.S. Circuit

Answer: 69