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Using the legend provided, classify each of the following citations as to the court. Legend T = U.S. Tax Court D = U.S. District Court

Using the legend provided, classify each of the following citations as to the court. Legend T = U.S. Tax Court D = U.S. District Court C = U.S. Court of Federal Claims A = U.S. Court of Appeals U = U.S. Supreme Court N = None of the above

491 F.3d 95 (CA2, 2007).

20 T.C. 734 (1953).

135 S.Ct. 2726 (USSC, 2015).

3 B.T.A. 1042 (1926).

T.C.Memo 1954141.

129 Fed.Cl. 218 (2016).

Ltr.Rul. 9414051.

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