What follows is an opinion from a United States Court of Appeals.
Your task is to determine the disposition by the court of appeals of the decision of the court or agency below; i.e., how the decision below is "treated" by the appeals court. That is, the basic outcome of the case for the litigants, indicating whether the appellant or respondent "won" in the court of appeals.

Opinion:
BISHOP & BABCOCK MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9221.
Circuit Court of Appeals, Sixth Circuit
Oct. 16, 1942.
John T. Scott, Robert W. Wheeler, and M. B. & H. H. Johnson, all of Cleveland, Ohio, for‘petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John W. Smith, Gerald L. Wallace, and Maryhelen Wigle, all of Washington, D. C., for respondent.
Before SIMONS, MARTIN, and Mc-ALLISTER, Circuit Judges.
PER CURIAM.
Upon consideration of the briefs and record in this cause and the oral argument of counsel, it is ordered that the decision of the Board of Tax Appeals in the above cause be and it is hereby affirmed upon authority of Warren Telephone Co. v. Commissioner, 6 Cir., 128 F.2d 503, decided June 2, 1942, and Metal Specialty Co. v. Commissioner, 6 Cir., 128 F.2d 259.

Question: What is the disposition by the court of appeals of the decision of the court or agency below?

Choices:
stay, petition, or motion granted
affirmed; or affirmed and petition denied
reversed (include reversed & vacated)
reversed and remanded (or just remanded)
vacated and remanded (also set aside & remanded; modified and remanded)
affirmed in part and reversed in part (or modified or affirmed and modified)
affirmed in part, reversed in part, and remanded; affirmed in part, vacated in part, and remanded
vacated
petition denied or appeal dismissed
certification to another court
not ascertained

Answer: 1