I:15-46 Interpreting Citations. Indicate which courts decided the cases cited below. Also indicate on which pages and in which publications the authority is reported.

a. Lloyd M. Shumaker v. CIR, 648 F.2d 1198, 48 AFTR 2d 81-5353 (9th Cir., 1981)

b. Xerox Corp. v. U.S., 14 Cl. Ct. 455, 88-1 USTC ¶9231 (1988)

c. Real Estate Land Title & Trust Co. v. U.S., 309 U.S. 13, 23 AFTR 816 (USSC, 1940)

d. J. B. Morris v. U.S., 441 F. Supp. 76, 41 AFTR 2d 78-335 (DC TX, 1977)

e. Rev. Rul. 83-3, 1983-1 C.B. 72

f. Malone & Hyde, Inc. v. U.S., 568 F.2d 474, 78-1 USTC ¶9199 (6th Cir., 1978)