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:
Rita A. LAUBE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12347.
United States Court of Appeals Third Circuit.
Argued Feb. 17, 1958.
Decided March 25, 1958.
Harold Kamens, Newark, N. J., for petitioner.
Morton K. Rothschild, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.
Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.
PER CURIAM.
The Tax Court concluded that the taxpayer had become a limited partner in the partnership of which her husband had been a member upon his death in 1946 and that she did not sell her limited partnership interest to the partnership in that year. There is ample evidence in the record to support these conclusions of the Tax Court. This being so, we cannot conclude that the Tax Court was in error in holding that the taxpayer did not receive a long term capital gain in 1946 when she received $2250 from the partnership in that year. The Tax Court has correctly applied the law as we see it. Accordingly the decision of the Tax Court will be 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