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:
Annie L. SIEGEL et al., Petitioners, v. David H. BLAIR, Commissioner of Internal Revenue.
Circuit Court of Appeals, Eighth Circuit.
January 3, 1928.
No. 319 Orig.
On Petition to Review Decision of United States Board of Tax Appeals.
Rhodes E. Cave and T. S. McPheeters, both of St. Louis, Mo., and George Weitzel, of Washington, D. C., for petitioners.
A. W. Gregg and H. R. Gamble, both of Washington, D. C., for respondent.
PER CURIAM.
Petition to review denied for want of jurisdiction and dismissed, without costs to either party in this court, on motion of respondent.

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: 13