What follows is an opinion from a United States Court of Appeals. Your task is to identify the state or territory in which the case was first heard. If the case began in the federal district court, consider the state of that district court. If it is a habeas corpus case, consider the state of the state court that first heard the case. If the case originated in a federal administrative agency, answer "not applicable". Answer with the name of the state, or one of the following territories: District of Columbia, Puerto Rico, Virgin Islands, Panama Canal Zone, or "not applicable" or "not determined".

Opinion:
COMMISSIONER OF INTERNAL REVENUE v. WIDENER (three cases).
Circuit Court of Appeals, Third Circuit
June 20, 1929.
Nos. 4001, 4002, 4003.
Mabel Walker Willebrandt, Asst. Atty. Gen., and John Vaughan Groner and Bar-ham R. Gary, both of Washington, D. C. (C. M. Charest, General Counsel, and Shelby S. Faulkner, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.
Ellis Ames Ballard, William R. Spofford, and Schoffleld Andrews, all of Philadelphia, Pa. (Ballard, Spahr, Andrews & Ingersoll, of Philadelphia, Pa., of counsel), for appellees.
Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMSON, District Judge.
BUFFINGTON, Circuit Judge.
These cases present the question whether the Board of Tax Appeals erred in holding, as it did, that the racing stables of these taxpayers were operated as a “business,” or a “transaction entered into for profit,” within the meaning of the Revenue Acts of 1918 and 1921 (40 Stat. 1057, 42 Stat. 227). The Board of Tax Appeals held they were, and allowed reductions for losses thereby sustained. Thereupon the Commissioner took this appeal. The facts are not in dispute, and the warrant for the conclusions drawn therefrom by the Board are so fully and satisfactorily set forth in the record as to make a restatement by this court unnecessary.
Finding no error, judgment of the Tax Board is affirmed.

Question: In what state or territory was the case first heard?

Choices:
not
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachussets
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New
New
New
New
North
North
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode
South
South
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West
Wisconsin
Wyoming
Virgin
Puerto
District
Guam
not
Panama

Answer: 55