What follows is an opinion from a United States Court of Appeals. Your task is to identify what party initiated the appeal. For cases with cross appeals or multiple docket numbers, if the opinion does not explicitly indicate which appeal was filed first, assumes that the first litigant listed as the "appellant" or "petitioner" was the first to file the appeal. In federal habeas corpus petitions, consider the prisoner to be the plaintiff.

Opinion:
Nathan PUTCHAT and Sally Putchat, husband and wife, Appellants, v. COMMISSIONER OF INTERNAL REVENUE.
No. 18292.
United States Court of Appeals, Third Circuit.
Argued April 9, 1970.
Decided May 4, 1970.
Rehearing Denied June 30, 1970.
Arthur Pelikow, New York City, (Robert B. Alexander, Jr., Stuart M. Berkman, New York City, on the brief), for appellants.
William S. Eastabrook, Dept, of Justice, Tax Division, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Thomas L. Stapleton, Janet R. Spragens, Attys., Dept, of Justice, Washington, D. C., on the brief), for appellee.
Before SEITZ and ALDISERT, Circuit Judges, and LATCHUM, District Judge.
OPINION OF THE COURT
PER CURIAM.
Nathan and Sally Putchat filed a joint federal income tax return for 1959. The Commissioner subsequently determined that they improperly reported as long-term capital gain $75,000.00 received in complete settlement of a lawsuit by Nathan seeking to enforce his rights under a contract. Taxpayers petitioned the Tax Court for a redetermination of the deficiency. The court rejected their petition, holding that “an amount received by petitioner as consideration for the release of all his rights under an employment contract * * * constitutes ordinary income.” 52 T.C. 470 (1969). This appeal followed.
We have reviewed the record made below in the light of the contentions of counsel both in their briefs and at oral argument. We are convinced that the Tax Court correctly decided the issues of fact and law and therefore affirm on its opinion.
The judgment of the Tax Court will be affirmed.

Question: What party initiated the appeal?

Choices:
Original plaintiff
Original defendant
Federal agency representing plaintiff
Federal agency representing defendant
Intervenor
Not applicable
Not ascertained

Answer: 0