What follows is an opinion from a United States Court of Appeals.
Your task is to identify the issue in the case, that is, the social and/or political context of the litigation in which more purely legal issues are argued. Put somewhat differently, this field identifies the nature of the conflict between the litigants. The focus here is on the subject matter of the controversy rather than its legal basis.
Your task is to determine the specific issue in the case within the broad category of "economic activity and regulation".

Opinion:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. H. T. FOSTER.
No. 11746.
Circuit Court of Appeals, Eighth Circuit.'
June 6, 1941.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, S. Dee Hanson, and F. E. Youngman, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and C. E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
Herbert A. Friedlich, Harry Thom, and Benjamin A. Ragir, all of Chicago, 111., for respondent.
PER CURIAM.
Decision of Board of Tax Appeals reversed on authority of certain decisions of the Supreme Court of the United States, pursuant to motion of counsel for petitioner and concurrence of counsel for respondent, and cause remanded for proceedings in accordance with law.

Question: What is the specific issue in the case within the general category of "economic activity and regulation"?

Choices:
taxes, patents, copyright
torts
commercial disputes
bankruptcy, antitrust, securities
misc economic regulation and benefits
property disputes
other

Answer: 0