22. LO.1, 2 Using the legend provided, classify each of the following citations as to the type of court.

Legend D5District Court T 5 Tax Court C5Court of Federal Claims A5Circuit Court of Appeals U5Supreme Court N5None of the above

a. Rev.Rul. 2009–34, 2009–42 I.R.B. 502.

b. Joseph R. Bolker, 81 T.C. 782 (1983).

c. Magneson, 753 F.2d 1490 (CA–9, 1985).

d. Lucas v. Ox Fibre Brush Co., 281 U.S. 115 (1930).

e. Ashtabula Bow Socket Co., 2 B.T.A. 306 (1925).

f. BB&T Corp., 97 AFTR 2d 2006–873 (D.Ct. Mid.N.Car., 2006).

g. Choate Construction Co., T.C.Memo. 1997–495.

h. Ltr.Rul. 200940021.

i. John and Rochelle Ray, T.C. Summary Opinion 2006–110.