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:
Robert S. GERSTELL and Alice R. Gerstell, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 14291.
United States Court of Appeals Third Circuit.
Argued June 4, 1963.
Decided June 26, 1963.
Richard H. Appert, New York City, (David Sachs, White & Case, New York City, on the brief), for petitioners.
Michael Mulroney, Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.
Before BIGGS, Chief Judge, and Mc-LAUGHLIN and KALODNER, Circuit Judges.
PER CURIAM.
We can perceive no error in the proceedings of the Tax Court in this case though the review is vigorously pressed by the petitioners. Consequently the decision of the Tax Court will be affirmed on the comprehensive opinion of Judge Black.

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