Which of the following refers to a trial court decision rather than an appellate court decision?

a) Forgeus v. Comm., 6 B.T.A. 291 (1927).

b) Farris v. Comm., 222 F .2d 320 (CA-10, 1955).

c) Danville Plywood Corp., 899 F.2d 3 (Fed Cir. 1990).

d) Boehm v. Comm., 326 U.S. 287 (1945).

e) None of the above.