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".

Opinion:
BISHOP & BABCOCK MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9221.
Circuit Court of Appeals, Sixth Circuit
Oct. 16, 1942.
John T. Scott, Robert W. Wheeler, and M. B. & H. H. Johnson, all of Cleveland, Ohio, for‘petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John W. Smith, Gerald L. Wallace, and Maryhelen Wigle, all of Washington, D. C., for respondent.
Before SIMONS, MARTIN, and Mc-ALLISTER, Circuit Judges.
PER CURIAM.
Upon consideration of the briefs and record in this cause and the oral argument of counsel, it is ordered that the decision of the Board of Tax Appeals in the above cause be and it is hereby affirmed upon authority of Warren Telephone Co. v. Commissioner, 6 Cir., 128 F.2d 503, decided June 2, 1942, and Metal Specialty Co. v. Commissioner, 6 Cir., 128 F.2d 259.

Question: In what state or territory was the case first heard?

Choices:
not
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachussets
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New
New
New
New
North
North
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode
South
South
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West
Wisconsin
Wyoming
Virgin
Puerto
District
Guam
not
Panama

Answer: 55