LO.2 Referring to the citation only, determine which court issued these decisions.

a. 388 F.2d 420 (CA–7, 1968).

b. 79 T.C. 7 (1982).

c. 54 S.Ct. 8 (USSC, 1933).

d. 3 B.T.A 1042 (1926).

e. T.C. Memo 1954–141.

f. 597 F.2d 760 (Ct.Cl., 1979).

g. Ltr.Rul. 9414051.

h. 465 F.Supp. 341 (D.Ct. Okla., 1978).

i. Rev.Rul. 93–1.