What follows is an opinion from a United States Court of Appeals.
Your task is to identify the issue in the case, that is, the social and/or political context of the litigation in which more purely legal issues are argued. Put somewhat differently, this field identifies the nature of the conflict between the litigants. The focus here is on the subject matter of the controversy rather than its legal basis.
Your task is to determine the specific issue in the case within the broad category of "economic activity and regulation".

Opinion:
James Frederick RONAN, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 6832.
United States Court of Appeals First Circuit.
March 22, 1967.
James Frederick Ronan, Jr., pro se.
Jeanine Jacobs, Attorney, Department of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson and David O. Walter, Attorneys, Department of Justice, were on brief, for respondent.
Before ALDRICH, Chief Judge, WOODBURY Senior Judge, and COFFIN, Circuit Judge.
By designation.
PER CURIAM.
The court has reviewed the opinion of the Tax Court and the proceedings, both before and afterwards, and finds no error. The decision is affirmed.

Question: What is the specific issue in the case within the general category of "economic activity and regulation"?

Choices:
taxes, patents, copyright
torts
commercial disputes
bankruptcy, antitrust, securities
misc economic regulation and benefits
property disputes
other

Answer: 0