Interpret each of the following citations:
a. 54 T.C. 1514 (1970).
b. 491 F.3d 53 (CA–1, 2007).
c. 69–1 USTC ¶ 9319 (CA–2, 1969).
d. 23 AFTR 2d 69–1090 (CA–2, 1969).
e. 775 F.Supp.2d 765 (D.Ct. V.I., 2011).
f. 67–1 USTC ¶ 9253 (D.Ct. Miss., 1967).
g. 19 AFTR 2d 647 (D.Ct. Miss., 1967).
h. 56 S.Ct. 289 (USSC, 1935).
i. 36–1 USTC ¶ 9020 (USSC, 1935).
j. 16 AFTR 1274 (USSC, 1935).
k. 319 F.3d 732 (CA–5, 2003).