Tax Drill Court Case Citations Match the following Federal courts with the appropriate case citation. Click on the term in the left column first and then on the correct answer in the right column. Clear All U.S. Tax Court 43 S.Ct. 7 (USSC, 1939) U.S. Supreme Court 305 F.2d 400 (CA-5, 1975) Machine Tool, Inc., 121 .. 38 (2011) U.S. Court of Appeals U.S. District Court Roland v. U.S., 306 F.Supp.2d 546 (D.. , 2009)