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

Legend D-District Court T-Tax Court C-Court of Federal Claims A Circuit Court of Appeals U-Supreme Court N = None of the above

a. Rev. Rul. 2009-34, 2009-42 L.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.