LO.1 Which court issued each of these tax decisions?

a. Burton-Sutton Oil Co., Inc., 328 U.S. 25(1946).

b. Rite Aid Corp., 85 AFTR 2d 2000–1439(Fed.Cl., 2000), rev’d, 255 F.3d 1357, 88 AFTR 2d 2001–5058(CA–F.C., 2001).

c. Herbert C. Hayes, Inc., T.C.Memo. 2004–185.

d. In re Continental Airlines, 125 F.3d 120(CA–3, 1997).

e. O’Neill v. Sears, Roebuck&Co., 108 F.Supp.2d 443(D.Ct. Pa., 2000).

f. Rev.Rul. 2009–15, 2009–21 I.R.B. 1035.