Referring to the citation only, select from the dropdown the court (if any) that issued the decision a. T.C. Memo 1939-278

b. 156 F.2d 245 (CA - 3, 1961)

c. Rev.Rul. 89-2

d. 68 S.Ct. 5 (USSC, 1941)

e. 1 B.T.A. 346 (1933)

f. Ltr.Rul 7622104

g. 499 F.2d 513 (Ct.Cl.,1982)

h. 281 F.Supp 493 (D.Ct. Nev., 1999)

i. 93 T.C. 4 (1991)