What follows is an opinion from a United States Court of Appeals. Your task is to identify the type of district court decision or judgment appealed from (i.e., the nature of the decision below in the district court).

Opinion:
John P. GAWLER and Annabel C. Gawler, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Robert H. MYERS and Antoinette H. Myers, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Katherine L. SIMMONS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. John H. MYERS and Eleanor B. Myers, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Berkeley L. SIMMONS, Jr., and Virginia T. Simmons, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Robert L. SIMMONS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Nos. 74-1185 to 74-1190.
United States Court of Appeals, Fourth Circuit.
Argued Oct. 2, 1974.
Decided Oct. 18, 1974.
Bruce R. Hopkins, Washington, D. C. (Williams, Myers & Quiggle, Washington, D. C., on brief) for. appellants.
Alfred S. Lombardi, Atty., Tax Div., U. S. Dept, of Justice (Scott P. Cramp-ton, Asst. Atty. Gen., Meyer Roth-wacks and Jonathan S. Cohen, Attys., Tax Div., U. S. Dept, of Justice, on brief), for appellee.
Before BOREMAN, Senior Circuit Judge and WINTER and CRAVEN, Circuit Judges.
PER CURIAM:
Judge Winter and Judge Craven agree that the judgment of the tax court should be affirmed for the reasons set forth in the opinion of Judge Tannen-wald, writing for the majority in Gawler v. Commissioner, 60 T.C. 647 (1973); while Judge Boreman would reverse for the reasons set forth by Judge Drennen, dissenting in that case.
Affirmed.

Question: What is the type of district court decision or judgment appealed from (i.e., the nature of the decision below in the district court)?

Choices:
Trial (either jury or bench trial)
Injunction or denial of injunction or stay of injunction
Summary judgment or denial of summary judgment
Guilty plea or denial of motion to withdraw plea
Dismissal (include dismissal of petition for habeas corpus)
Appeals of post judgment orders (e.g., attorneys' fees, costs, damages, JNOV - judgment nothwithstanding the verdict)
Appeal of post settlement orders
Not a final judgment: interlocutory appeal
Not a final judgment: mandamus
Other (e.g., pre-trial orders, rulings on motions, directed verdicts) or could not determine nature of final judgment
Does not fit any of the above categories, but opinion mentions a "trial judge"
Not applicable (e.g., decision below was by a federal administrative agency, tax court)

Answer: 11