Provide the proper citations (including both primary and secondary citations where applicable) for the authorities listed below. (For secondary citations, reference both the AFTR and USTC.)
a. Rev. Rul. 99-7
b. Frank H. Sullivan, a Board of Tax Appeals decision
c. Tate & Lyle, Inc., a 1994 Tax Court decision
d. Ralph L. Rogers v. U.S., a U.S. district court decision
e. Norman Rodman v. CIR, a Second Circuit Court decision