Use the legend provided to identify the court issuing the decision in each of the following judicial citations: T U.S. Tax Court D = U.S. District Court Legend A s U.S. Court of Appeals U.S. Supreme Court a. James E. Zurcher Jr. v. Commissioner, T.C. Memo 1997-203. b. Walter v. United States, 148 F.3d 1027 (CA-8, 1996). Thor Power Tool Co. v. Comm., 99 S. Ct. 773 (USSC, 1979). d. Turner v. U.S. 2004-1 USTC 160,478 (D. Ct. Tex., 2004). Frazier, 11 T.C. No. 11 (1998). C. e