What follows is an opinion from the Supreme Court of the United States. Your task is to identify whether administrative action occurred in the context of the case prior to the onset of litigation. The activity may involve an administrative official as well as that of an agency. To determine whether administration action occurred in the context of the case, consider the material which appears in the summary of the case preceding the Court's opinion and, if necessary, those portions of the prevailing opinion headed by a I or II. Action by an agency official is considered to be administrative action except when such an official acts to enforce criminal law. If an agency or agency official "denies" a "request" that action be taken, such denials are considered agency action. Exclude: a "challenge" to an unapplied agency rule, regulation, etc.; a request for an injunction or a declaratory judgment against agency action which, though anticipated, has not yet occurred; a mere request for an agency to take action when there is no evidence that the agency did so; agency or official action to enforce criminal law; the hiring and firing of political appointees or the procedures whereby public officials are appointed to office; attorney general preclearance actions pertaining to voting; filing fees or nominating petitions required for access to the ballot; actions of courts martial; land condemnation suits and quiet title actions instituted in a court; and federally funded private nonprofit organizations.

Opinion:
PEURIFOY et al. v. COMMISSIONER OF INTERNAL REVENUE.
No. 46.
Argued October 16, 20, 1958.
Decided November 10, 1958.
Daniel R. Dixon argued the cause for petitioners. With him on the brief was Martin F. O’Donoghue.
Earl E. Pollock argued the cause for respondent, pro hac vice, by special leave of Court. With him on the brief were Solicitor General Rankin, Assistant Attorney General Rice, Lee A. Jackson and Melva M. Graney.
Per Curiam.
The petitioners were employed as construction workers at a site in Kinston, North Carolina, for continuous periods of 20% months, 12% months, and 8% months, respectively, ending in the year 1953. Each of the petitioners maintained a permanent residence elsewhere in North Carolina. In reporting his adjusted gross income for 1953 each petitioner deducted amounts expended for board and lodging at Kinston during the period of employment there, and for transportation from Kinston to his permanent residence upon leaving that employment. These deductions were disallowed by the respondent. Ensuing Tax Court proceedings resulted in a decision in favor of the petitioners. 27 T. C. 149. The Court of Appeals reversed. 254 F. 2d 483. We granted certiorari, 356 U. S. 956, to consider certain questions as to the application of §23 (a)(1)(A) of the Internal Revenue Code of 1939 raised by the course of decisions in the lower courts since our decision in Commissioner v. Flowers, 326 U. S. 465. However, as the case has been presented to us we have found it inappropriate to consider such questions.
The issue is whether the amounts in question constituted allowable deductions under § 23 (a)(1)(A). Generally, a taxpayer is entitled to deduct unreimbursed travel expenses under this subsection only when they are required by “the exigencies of business.” Commissioner v. Flowers, supra. Application of this general rule would require affirmance of the judgment of the Court of Appeals in the present case.
To this rule, however, the Tax Court has engrafted an exception which allows a deduction for expenditures of the type made in this case when the taxpayer’s employment is “temporary” as contrasted with “indefinite” or “indeterminate.” Compare Schurer v. Commissioner, 3 T. C. 544; Leach v. Commissioner, 12 T. C. 20; Albert v. Commissioner, 13 T. C. 129, with Warren v. Commissioner, 13 T. C. 205; Whitaker v. Commissioner, 24 T. C. 750. The respondent does not in the present case challenge the validity of this exception to the general rule.
Resolution of this case as presented to us turns, therefore, upon a narrow question of fact — Was the petitioners’ employment “temporary” or “indefinite”? The Tax Court, stating that “each case must be decided upon the basis of its own facts and circumstances,” 27 T. C., at 157, found that their employment was temporary. The Court of Appeals, also recognizing that the question was “one of fact,” held that on the record the Tax Court’s finding of temporary employment was “clearly erroneous.” 254 F. 2d, at 487.
In reviewing the Tax Court’s factual determination, the Court of Appeals has made a fair assessment of the record. 26 U. S. C. (Supp. V) § 7482; Rule 52 (a), Fed. Rules Civ. Proc.; cf. Universal Camera Corp. v. Labor Board, 340 U. S. 474. That being so, this Court will not intervene. Federal Trade Commission v. Standard Oil Co., 355 U. S. 396, 400-401; Labor Board v. Pittsburgh S. S. Co., 340 U. S. 498, 502-503.
Affirmed.
“§ 23. DEDUCTIONS FROM GROSS INCOME.
“In computing net income there shall be allowed as deductions:
“(a) Expenses.
“(1) Trade or business expenses.
“(A) In general.
“All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including .. . traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; . . . .” 26 U. S. C. (1952 ed.) §23 (a)(1)(A).

Question: Did administrative action occur in the context of the case?

Choices:
No
Yes

Answer: 1