Referring to the citations only, determine which court issued these decisions.

a. U.S. v. Gilmore, 372 U.S. 39 (1963).

b. Pope v. USPS, 114 F.3d 1144 (CA–DC, 1997).

c. Claymont Investment, Inc., T.C. Memo. 2005–254.

d. Zaninovich v. U.S., 616 F.2d 429 (CA–9, 1980).

e. David E. Watson PC, 714 F. Supp. 2d. 954 (D.Ct. Iowa, 2010).

f. Ltr.Rul. 200905001.