I:15-45 Writing Citations. 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