What follows is an opinion from a United States Court of Appeals. Your task is to identify the forum that heard this case immediately before the case came to the court of appeals.

TIMES PUBLISHING COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10215.
United States Court of Appeals Third Circuit.
Argued Oct. 10, 1950.
Decided Oct. 13, 1950.
Samuel M. Baker, Erie, Pa. (English &
Baker, Erie, Pa., on the brief), ’for -petitioner.
Harry Baum, Washington, D. C., (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Special Assistant to Attorney General, on the brief), for respondent.
Before ALBERT LEE STEPHENS, MARIS and McLAUGHLIN, Circuit Judges.
PER CURIAM.
The sole question involved in this case is whether certain payments made by the taxpayer in 1944 and 1945 to the “Erie Times Employees’ Benefit and Pension Fund,” a fund established by the taxpayer’s employees, were deductible from the taxpayer’s gross income under Section 23(a) or Section 23 (p) of the Internal Revende Code, 26 U.S.C.A. § 23(a, p). The Tax Court held that the payments in question were not deductible for income tax purposes. After examining the record we find ourselves in full accord with the reasoning and conclusions contained in the opinion of the Tax Court filed by Judge Black, 13 T.C 329. We need add nothing to what is there said.
The decision of the Tax Court will accordingly be affirmed.

Question: What forum heard this case immediately before the case came to the court of appeals?
A. Federal district court (single judge)
B. 3 judge district court
C. State court
D. Bankruptcy court, referee in bankruptcy, special master
E. Federal magistrate
F. Federal administrative agency
G. Court of Customs & Patent Appeals
H. Court of Claims
I. Court of Military Appeals
J. Tax Court or Tax Board
K. Administrative law judge
L. U.S. Supreme Court (remand)
M. Special DC court (not the US District Court for DC)
N. Earlier appeals court panel
O. Other
P. Not ascertained
Answer: