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:
SCHUYLKILL TRANSIT COMPANY, Appellant, v. Walter J. ROTHENSIES, Former Collector of Internal Revenue, First District of Pennsylvania, Joseph F. J. Mayer, Former Acting Collector of Internal Revenue, First District of Pennsylvania, and Francis R. Smith, Collector of Internal Revenue, First District of Pennsylvania.
No. 11131.
United States Court of Appeals Third Circuit.
Argued Feb. 4, 1954.
Decided Feb. 17, 1954.
Bernard V. Lentz, Philadelphia, Pa. (Fred Bremier, Jr., Thomas Raeburn White, White, Williams & Scott, Philadelphia, Pa., on the brief), for appellant.
Loring W. Post, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Assts. to Atty. Gen., William C. Thompson, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for ap-pellee.
Before GOODRICH, McLAUGHLIN and HASTIE, Circuit Judges.
PER CURIAM.
This is a suit to recover for a tax payment which the taxpayer says was not properly exacted from it. It has to do with the question whether a loss was to be treated as an ordinary loss or charged as a capital loss. The district court decided the case against the taxpayer and rendered a thoroughly considered opinion in so doing, D.C.E.D.Pa. 1953, 115 F.Supp. 594. We do not have anything to add to that opinion.
The judgment 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: 0