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:
J. M. ROUNTREE, Director of Internal Revenue for the District of Tennessee, Appellant, v. Herbert HERFF and Minna G. Herff, Appellees.
No. 12895.
United States Court of Appeals Sixth Circuit.
June 15, 1956.
Charles K. Rice, Washington, D. C., Fred Elledge, Jr., Nashville, Tenn., for appellant.
Ed. M. Lowrance, Lowrance & Stivers, Memphis, Tenn., for appellees.
PER CURIAM.
Upon stipulation of counsel for the parties, it is ordered that the appeal in this cause be and it hereby is dismissed, without prejudice to any right of the ap-pellees to take an appeal in this action. D.C., 140 F.Supp. 201.

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: 14