What follows is an opinion from the Supreme Court of the United States. Your task is to identify the court in which the case originated. Focus on the court in which the case originated, not the administrative agency. For this reason, if appropiate note the origin court to be a state or federal appellate court rather than a court of first instance (trial court). If the case originated in the United States Supreme Court (arose under its original jurisdiction or no other court was involved), note the origin as "United States Supreme Court". If the case originated in a state court, note the origin as "State Court". Do not code the name of the state. The courts in the District of Columbia present a special case in part because of their complex history. Treat local trial (including today's superior court) and appellate courts (including today's DC Court of Appeals) as state courts. Consider cases that arise on a petition of habeas corpus and those removed to the federal courts from a state court as originating in the federal, rather than a state, court system. A petition for a writ of habeas corpus begins in the federal district court, not the state trial court. Identify courts based on the naming conventions of the day. Do not differentiate among districts in a state. For example, use "New York U.S. Circuit for (all) District(s) of New York" for all the districts in New York.

Opinion:
BERRA v. UNITED STATES.
No. 60.
Argued March 26, 1956.
Decided April 30, 1956.
Stanley M. Rosenblum argued the cause for petitioner. With him on the brief were Mark M. Hennelly and Sidney M. Glazer.
Philip Elman argued the cause for the United States. With him on the brief were Solicitor General Sobeloff, Acting Assistant Attorney General Rice, Joseph M. Howard and Dickinson Thatcher.
Mr. Justice Harlan
delivered the opinion of the Court.
Petitioner was charged, in a three-count indictment, with wilfully attempting to evade federal income taxes for 1951,1952, and 1953 by filing with the Collector “false and fraudulent” tax returns, “in violation of Section 145 (b), Title 26, United States Code.” That section of the Internal Revenue Code of 1939, 53 Stat. 63, provided:
“Any person . . . who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.”
Section 3616 (a) of the 1939 Code, 53 Stat. 440, also made it a crime for any person to deliver to the Collector “any false or fraudulent list, return, account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made . . . .” The penalty for violation of § 3616 (a), however, was a fine of not more than $1,000, or imprisonment not exceeding one year, or both, together with the costs of prosecution.
At the close of the trial judge’s charge to the jury, petitioner asked that the jury be instructed with respect to each count that a verdict of guilty of the “lesser crime” under § 3616 (a) would be permissible. No motions addressed to the validity of the indictment, judgment of conviction, or sentence under § 145 (b) were made before, during, or after trial, and we read the requested instruction as aimed at leaving to the jury the question of whether the defendant should be convicted under § 145 (b) or § 3616 (a), if the jury found him guilty. The instruction was refused, and, after conviction, petitioner was sentenced to four years' imprisonment on each count, the sentences to run concurrently. Thus petitioner has been sentenced to imprisonment greater than the maximum possible had the conviction been under § 3616 (a) alone. The Court of Appeals affirmed, 221 F. 2d 590, and we granted certiorari, 350 U. S. 910, limited to the question of whether it was error for the trial judge to refuse to give the requested instruction.
The Court of Appeals, in affirming the conviction, held that § 3616 (a) did not apply to income tax returns, and that any instruction relating to that section would therefore have been irrelevant under the evidence in this case. Both parties agree, however, that § 3616 (a) was applicable to income tax returns, and we shall assume, arguendo, the correctness of that interpretation of the statute.
Rule 31 (c) of the Federal Rules of Criminal Procedure provides that a defendant may be found guilty of an offense “necessarily included in the offense charged.” In a case where some of the elements of the crime charged themselves constitute a lesser crime, the defendant, if the evidence justified it, would no doubt be entitled to an instruction which would permit a finding of guilt of the lesser offense. See Stevenson v. United States, 162 U. S. 313. But this is not such a case. For here the method of evasion charged was the filing of a false return, and it is apparent that the facts necessary to prove that petitioner “willfully” attempted to evade taxes by filing a false return (§ 145 (b)) were identical with those required to prove that he delivered a false return with “intent” to evade taxes (§3616 (a)). In this instance §§ 145 (b) and 3616 (a) covered precisely the same ground.
Petitioner contends that he was nevertheless entitled to the requested instruction. He argues that since there was no difference in the proof required to establish violations of §§ 145 (b) and 3616 (a), the indictment must be taken as charging violations of both sections, and the jury under Rule 31 (c) should have been permitted to make the choice between the two crimes. We do not agree.
The role of the jury in a federal criminal case is to decide only the issues of fact, taking the law as given by the court. Sparf v. United States, 156 U. S. 51, 102. Certainly Rule 31 (c) was never intended to change this traditional function of the jury. Here, whether § 145 (b) or § 3616 (a) be deemed to govern, the factual issues to be submitted to the jury were the same; the instruction requested by petitioner would not have added any other such issue for the jury’s determination. When the jury resolved those issues against petitioner, its function was exhausted, since there is here no statutory provision giving to the jury the right to determine the punishment to be imposed after the determination of guilt. Whatever other questions might have been raised as to the validity of petitioner’s conviction and sentence, because of the assumed overlapping of §§ 145 (b) and 3616 (a), were questions of law for the court. No such questions are presented here.
The only question before us is whether the jury should have been allowed to decide whether it would apply § 3616 (a) rather than § 145 (b), and that we hold was not for the jury. It was, therefore, not error to refuse the requested instruction.
Affirmed.
This case arises under the Internal Revenue Code of 1939. The sections involved have been changed in the 1954 Code; see §§7201, 7207, 68A Stat. 851, 853.
“Defendant’s Requested Instruction No. 12.
“Under the law you may find the defendant guilty of a lesser crime than the crime charged in each count of the income tax indictment.
“The statute upon which the lesser crime is based, omitting that part of the act which does not apply in this case, reads as follows:
“Whenever any person . . . delivers or discloses to a collector . . . any false or fraudulent . . . return . . . with intent to defeat or evade the . . . assessment intended to be made, shall be guilty of a misdemeanor.
“Under Count I if you find and believe from the evidence that the defendant delivered, caused to be delivered or disclosed to the Collector of Internal Revenue for the First Collection District of Missouri, a false income tax return with intent to defeat or evade the assessment intended to be made, you will find him guilty of this lesser crime.” (This paragraph was repeated for Counts II and III.)
In so holding the Court of Appeals followed its earlier decision in Dillon v. United States, 218 F. 2d 97.
“Rule 31. Verdict . . . (c) Conviction op Less Offense. The defendant may be found guilty of an offense necessarily included in the offense charged or of an attempt to commit either the offense charged or an offense necessarily included therein if the attempt is an offense.”
Compare § 7207 of the Internal Revenue Code of 1954, under which the wilful filing of a false return no longer requires the element of an “intent to defeat or evade” taxes, as was so under the former §3616 (a).
The Notes of the Advisory Committee state that Rule 31 (c) “is a restatement of existing law.” The preceding “lesser offense” statutes were Act of June 1, 1872, 17 Stat. 196; B. S. § 1035; 18 U. S. C. §565. Cf. Stevenson v. United States, supra, at pp. 315, 322, 323; Sparf v. United States, supra, at p. 103; Ekberg v. United States, 167 F. 2d 380, 385.
Indeed, had there been any separate factual issues under §3616 (a), it is plain that the requested instruction would have been inadequate to raise them for the jury.
Cf. Andres v. United States, 333 U. S. 740.

Question: What is the court in which the case originated?

Choices:
U.S. Court of Customs and Patent Appeals
U.S. Court of International Trade
U.S. Court of Claims, Court of Federal Claims
U.S. Court of Military Appeals, renamed as Court of Appeals for the Armed Forces
U.S. Court of Military Review
U.S. Court of Veterans Appeals
U.S. Customs Court
U.S. Court of Appeals, Federal Circuit
U.S. Tax Court
Temporary Emergency U.S. Court of Appeals
U.S. Court for China
U.S. Consular Courts
U.S. Commerce Court
Territorial Supreme Court
Territorial Appellate Court
Territorial Trial Court
Emergency Court of Appeals
Supreme Court of the District of Columbia
Bankruptcy Court
U.S. Court of Appeals, First Circuit
U.S. Court of Appeals, Second Circuit
U.S. Court of Appeals, Third Circuit
U.S. Court of Appeals, Fourth Circuit
U.S. Court of Appeals, Fifth Circuit
U.S. Court of Appeals, Sixth Circuit
U.S. Court of Appeals, Seventh Circuit
U.S. Court of Appeals, Eighth Circuit
U.S. Court of Appeals, Ninth Circuit
U.S. Court of Appeals, Tenth Circuit
U.S. Court of Appeals, Eleventh Circuit
U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)
Alabama Middle U.S. District Court
Alabama Northern U.S. District Court
Alabama Southern U.S. District Court
Alaska U.S. District Court
Arizona U.S. District Court
Arkansas Eastern U.S. District Court
Arkansas Western U.S. District Court
California Central U.S. District Court
California Eastern U.S. District Court
California Northern U.S. District Court
California Southern U.S. District Court
Colorado U.S. District Court
Connecticut U.S. District Court
Delaware U.S. District Court
District Of Columbia U.S. District Court
Florida Middle U.S. District Court
Florida Northern U.S. District Court
Florida Southern U.S. District Court
Georgia Middle U.S. District Court
Georgia Northern U.S. District Court
Georgia Southern U.S. District Court
Guam U.S. District Court
Hawaii U.S. District Court
Idaho U.S. District Court
Illinois Central U.S. District Court
Illinois Northern U.S. District Court
Illinois Southern U.S. District Court
Indiana Northern U.S. District Court
Indiana Southern U.S. District Court
Iowa Northern U.S. District Court
Iowa Southern U.S. District Court
Kansas U.S. District Court
Kentucky Eastern U.S. District Court
Kentucky Western U.S. District Court
Louisiana Eastern U.S. District Court
Louisiana Middle U.S. District Court
Louisiana Western U.S. District Court
Maine U.S. District Court
Maryland U.S. District Court
Massachusetts U.S. District Court
Michigan Eastern U.S. District Court
Michigan Western U.S. District Court
Minnesota U.S. District Court
Mississippi Northern U.S. District Court
Mississippi Southern U.S. District Court
Missouri Eastern U.S. District Court
Missouri Western U.S. District Court
Montana U.S. District Court
Nebraska U.S. District Court
Nevada U.S. District Court
New Hampshire U.S. District Court
New Jersey U.S. District Court
New Mexico U.S. District Court
New York Eastern U.S. District Court
New York Northern U.S. District Court
New York Southern U.S. District Court
New York Western U.S. District Court
North Carolina Eastern U.S. District Court
North Carolina Middle U.S. District Court
North Carolina Western U.S. District Court
North Dakota U.S. District Court
Northern Mariana Islands U.S. District Court
Ohio Northern U.S. District Court
Ohio Southern U.S. District Court
Oklahoma Eastern U.S. District Court
Oklahoma Northern U.S. District Court
Oklahoma Western U.S. District Court
Oregon U.S. District Court
Pennsylvania Eastern U.S. District Court
Pennsylvania Middle U.S. District Court
Pennsylvania Western U.S. District Court
Puerto Rico U.S. District Court
Rhode Island U.S. District Court
South Carolina U.S. District Court
South Dakota U.S. District Court
Tennessee Eastern U.S. District Court
Tennessee Middle U.S. District Court
Tennessee Western U.S. District Court
Texas Eastern U.S. District Court
Texas Northern U.S. District Court
Texas Southern U.S. District Court
Texas Western U.S. District Court
Utah U.S. District Court
Vermont U.S. District Court
Virgin Islands U.S. District Court
Virginia Eastern U.S. District Court
Virginia Western U.S. District Court
Washington Eastern U.S. District Court
Washington Western U.S. District Court
West Virginia Northern U.S. District Court
West Virginia Southern U.S. District Court
Wisconsin Eastern U.S. District Court
Wisconsin Western U.S. District Court
Wyoming U.S. District Court
Louisiana U.S. District Court
Washington U.S. District Court
West Virginia U.S. District Court
Illinois Eastern U.S. District Court
South Carolina Eastern U.S. District Court
South Carolina Western U.S. District Court
Alabama U.S. District Court
U.S. District Court for the Canal Zone
Georgia U.S. District Court
Illinois U.S. District Court
Indiana U.S. District Court
Iowa U.S. District Court
Michigan U.S. District Court
Mississippi U.S. District Court
Missouri U.S. District Court
New Jersey Eastern U.S. District Court (East Jersey U.S. District Court)
New Jersey Western U.S. District Court (West Jersey U.S. District Court)
New York U.S. District Court
North Carolina U.S. District Court
Ohio U.S. District Court
Pennsylvania U.S. District Court
Tennessee U.S. District Court
Texas U.S. District Court
Virginia U.S. District Court
Norfolk U.S. District Court
Wisconsin U.S. District Court
Kentucky U.S. Distrcrict Court
New Jersey U.S. District Court
California U.S. District Court
Florida U.S. District Court
Arkansas U.S. District Court
District of Orleans U.S. District Court
State Supreme Court
State Appellate Court
State Trial Court
Eastern Circuit (of the United States)
Middle Circuit (of the United States)
Southern Circuit (of the United States)
Alabama U.S. Circuit Court for (all) District(s) of Alabama
Arkansas U.S. Circuit Court for (all) District(s) of Arkansas
California U.S. Circuit for (all) District(s) of California
Connecticut U.S. Circuit for the District of Connecticut
Delaware U.S. Circuit for the District of Delaware
Florida U.S. Circuit for (all) District(s) of Florida
Georgia U.S. Circuit for (all) District(s) of Georgia
Illinois U.S. Circuit for (all) District(s) of Illinois
Indiana U.S. Circuit for (all) District(s) of Indiana
Iowa U.S. Circuit for (all) District(s) of Iowa
Kansas U.S. Circuit for the District of Kansas
Kentucky U.S. Circuit for (all) District(s) of Kentucky
Louisiana U.S. Circuit for (all) District(s) of Louisiana
Maine U.S. Circuit for the District of Maine
Maryland U.S. Circuit for the District of Maryland
Massachusetts U.S. Circuit for the District of Massachusetts
Michigan U.S. Circuit for (all) District(s) of Michigan
Minnesota U.S. Circuit for the District of Minnesota
Mississippi U.S. Circuit for (all) District(s) of Mississippi
Missouri U.S. Circuit for (all) District(s) of Missouri
Nevada U.S. Circuit for the District of Nevada
New Hampshire U.S. Circuit for the District of New Hampshire
New Jersey U.S. Circuit for (all) District(s) of New Jersey
New York U.S. Circuit for (all) District(s) of New York
North Carolina U.S. Circuit for (all) District(s) of North Carolina
Ohio U.S. Circuit for (all) District(s) of Ohio
Oregon U.S. Circuit for the District of Oregon
Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania
Rhode Island U.S. Circuit for the District of Rhode Island
South Carolina U.S. Circuit for the District of South Carolina
Tennessee U.S. Circuit for (all) District(s) of Tennessee
Texas U.S. Circuit for (all) District(s) of Texas
Vermont U.S. Circuit for the District of Vermont
Virginia U.S. Circuit for (all) District(s) of Virginia
West Virginia U.S. Circuit for (all) District(s) of West Virginia
Wisconsin U.S. Circuit for (all) District(s) of Wisconsin
Wyoming U.S. Circuit for the District of Wyoming
Circuit Court of the District of Columbia
Nebraska U.S. Circuit for the District of Nebraska
Colorado U.S. Circuit for the District of Colorado
Washington U.S. Circuit for (all) District(s) of Washington
Idaho U.S. Circuit Court for (all) District(s) of Idaho
Montana U.S. Circuit Court for (all) District(s) of Montana
Utah U.S. Circuit

Answer: 76