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:
Herbert D. WIENER and Shirley M. Wiener, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. George M. WIENER and Barbara E. Wiener, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 72-2933, 72-2934.
United States Court of Appeals, Ninth Circuit.
April 19, 1974.
Sidney J. Machtinger (argued), Greenberg & Glusker, Los Angeles, Cal., for petitioners-appellants.
Scott P. Crampton, Asst. Atty. Gen. (argued), Meyer Rothwacks, Tax Div., U. S. Dept, of Justice, .Washington, D. C., Lee H. Henkel, Jr., Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.
Before D UNIWAY and TRASK, Circuit Judges, and POWELL, District Judge.
The Honorable Charles L. Powell, Senior United States District Judge for the Eastern District of Washington, sitting by designation.
OPINION
PER CURIAM:
These are appeals from a decision of the Tax Court which is reported at 58 T.C. 81 (1972). The question presented is one of mixed fact and law. Our examination of the record convinces us that the Tax Court’s findings of fact are not clearly erroneous, and that its legal conclusions are correct.
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: 11