What follows is an opinion from a United States Court of Appeals. Your task is to identify whether the opinion writter is identified in the opinion or whether the opinion was per curiam.

Opinion:
William M. ANDREWS v. COMMISSIONER OF INTERNAL REVENUE.
No. 5551.
Circuit Court of Appeals, Sixth Circuit.
June 9, 1931.
Kennedy, Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, for petitioner.
C. M. Charest, of Washington, D. C., for respondent.
PER CURIAM.
Order of Board of Tax Appeals reversed upon authority of Burnet v. Logan, 283 U. S. 404, 51 S. Ct. 550, 75 L. Ed. 1143.

Question: Is the opinion writer identified in the opinion, or was the opinion per curiam?

Choices:
Signed, with reasons
Per curiam, with reasons
Not ascertained

Answer: 1