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:
TIMES PUBLISHING COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10215.
United States Court of Appeals Third Circuit.
Argued Oct. 10, 1950.
Decided Oct. 13, 1950.
Samuel M. Baker, Erie, Pa. (English &
Baker, Erie, Pa., on the brief), ’for -petitioner.
Harry Baum, Washington, D. C., (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Special Assistant to Attorney General, on the brief), for respondent.
Before ALBERT LEE STEPHENS, MARIS and McLAUGHLIN, Circuit Judges.
PER CURIAM.
The sole question involved in this case is whether certain payments made by the taxpayer in 1944 and 1945 to the “Erie Times Employees’ Benefit and Pension Fund,” a fund established by the taxpayer’s employees, were deductible from the taxpayer’s gross income under Section 23(a) or Section 23 (p) of the Internal Revende Code, 26 U.S.C.A. § 23(a, p). The Tax Court held that the payments in question were not deductible for income tax purposes. After examining the record we find ourselves in full accord with the reasoning and conclusions contained in the opinion of the Tax Court filed by Judge Black, 13 T.C 329. We need add nothing to what is there said.
The decision of the Tax Court will accordingly be affirmed.

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