47. Using the legend provided, classify each of the following citations as to the type of court: Legend T = Applies to the U.S. Tax Court D = Applies to the U.S. District Court C = Applies to the U.S. Court of Federal Claims A = Applies to the U.S. Circuit Court of Appeals U = Applies to the U.S. Supreme Court N = Applies to none of the above a. 388 F.2d 420 (CA7, 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. 1954141. f. 597 F.2d 760 (Ct.Cl., 1979). g. Ltr.Rul. 9414051. h. 465 F.Supp. 341 (D.Ct. Okla., 1978). i. Rev.Rul. 991.