Referring to the citation only, select from the dropdown the court (if any) that issued the decision. Click here to access Concept Summary 2.2 of the textbook. a. 716 F.2d 693 (CA-9, 1983) b. 20 T.C. 734 (1953) c. 348 U.S. 426 (1955) d. 3 B.T.A. 1042 (1926) e. T.C.Memo. 1957-169 f. 50 AFTR 2d 92-6000 (Ct.Cl., 1992) g. Ltr.Rul. 9046036 h. 111 F.Supp.2d 1294 (S.D.N.Y., 2000) i. 98-50, 1998-1 C.B. 10 Court of Federal Claims Tax Court U.S. Ninth Circuit Court of Appeals Not a court decision

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