What follows is an opinion from a United States Court of Appeals. Your task is to identify the federal agency (if any) whose decision was reviewed by the court of appeals. If there was no prior agency action, choose "not applicable".

Opinion:
THOMAS CRONIN COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Circuit Court of Appeals, Third Circuit.
December 10, 1928.
No. 3880.
Wm. G. Heiner, of Pittsburgh, Pa., for appellant.
Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Randolph C. Shaw, both of Washington, D. C. (C. M. Charest and Leland Scott, both of Washington, D. C., of counsel), for appellee.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
PER CURIAM.
In view of the finding of fact by the Commissioner, and of there being evidence from which such finding is made, the order appealed from is affirmed.

Question: What federal agency's decision was reviewed by the court of appeals?

Choices:
Benefits Review Board
Civil Aeronautics Board
Civil Service Commission
Federal Communications Commission
Federal Energy Regulatory Commission
Federal Power Commission
Federal Maritime Commission
Federal Trade Commission
Interstate Commerce Commission
National Labor Relations Board
Atomic Energy Commission
Nuclear Regulatory Commission
Securities & Exchange Commission
Other federal agency
Not ascertained or not applicable

Answer: 13