148.10.5 using the legend provided, classily each of the following citations as to the court Legend T= U.S. Tax Court D=U.S. District Court C = U.S. Court of Federal Claims A=U.S. Court of Appeals UU.S. Supreme Court N = None of the above a. 491 F.3d 95 (CA-2, 2007). b. 20 T.C. 734 (1953) c. 135 S.Ct. 2726 (USSC, 2015). d. 3 B.T.A. 1042 (1926) e. T.C.Memo 1954-141. 1. 129 Fed.Cl. 218 (2016). 9. Ltr.Rul. 9414051. h. 369 F.Supp.2d 275 (Eastern District N.Y., 2005)