opinion: FIRST NATIONAL BANK OF ALTOONA, PA., Trustee Benjamin Cohn Trust No, 10, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
  No. 7337.
  Circuit Court of Appeals, Third Circuit.
  Feb. 28, 1940.
  S. Leo Ruslander, of Pittsburgh, Pa., for appellant-.
  . Samuel O. Clark, Jr., Asst. Atty. Gen., for appellee.
  Before BIGGS, MARIS, and JONES, Circuit Judges.
  PER CURIAM.
  Pursuant to the stipulation of the parties filed herein, it is now here ordered, adjudged, and decreed by this Court that the decision of the United States Board of Tax Appeals is hereby reversed and the cause is remanded to the said Board of Tax Appeals with leave to dispose of the cause upon stipulation or in such- other manner as shall be meet and proper.
instruction: What follows is an opinion from a United States Court of Appeals.
  Intervenors who participated as parties at the courts of appeals should be counted as either appellants or respondents when it can be determined whose position they supported. For example, if there were two plaintiffs who lost in district court, appealed, and were joined by four intervenors who also asked the court of appeals to reverse the district court, the number of appellants should be coded as six.
  When coding the detailed nature of participants, use your personal knowledge about the participants, if you are completely confident of the accuracy of your knowledge, even if the specific information is not in the opinion. For example, if "IBM" is listed as the appellant it could be classified as "clearly national or international in scope" even if the opinion did not indicate the scope of the business. 
  
  Your task concerns the first listed appellant. The nature of this litigant falls into the category "private business (including criminal enterprises)", specifically "financial institution". Your task is to determine what subcategory of business best describes this litigant.
choices: bank insurance savings and loan credit union other pension fund other financial institution or investment company unclear