15. Interpret the following citation: 64-1 USTC 9 9618, aff'd in 344 F.2d 966. a. A U.S. Tax Court Small Cases Division decision that was affirmed on appeal. - b. A U.S. Tax Court decision that was affirmed on appeal. C. A U.S. District Court decision that was affirmed on appeal. d. A U.S. Court of Appeals decision that was affirmed on appeal. e. None of these. enn anulolder hoe mode loans to Mountainview Cornoration that bec