22. Using the legend provided, classify each of the following citations as to the type of court.

Legend

D = District Court

T = Tax Court

C = Court of Federal Claims

A = Circuit Court of Appeals

U = Supreme Court

N = None of the above

a. Rev.Rul. 2009-34, 2009-42 I.R.B. 502.

b. Joseph R. Bolker, 81 T.C. 782 (1983).

c. Magneson, 753 F.2d 1490 (CA-9, 1985).

d. Lucas v. Ox Fiber Brush Co., 281 U. S. 115 (1930).

e. Ashtabula Bow Socket Co., 2 B.T.A. 306 (1925).

f. BBET Corp., 97 AFTR 2d 2006-873 (D.Ct. Mid.N.Car., 2006).

g. Choate Construction Co., T.C.Memo. 1997-495.

h. Ltr.Rul. 200940021.

i. John and Rochelle Ray, T.C. Summary Opinion 2006-110.