Use the legend provided to identify the court issuing the decision in each of the following judicial

Question:

Use the legend provided to identify the court issuing the decision in each of the following judicial citations.
Legend
T = U.S. Tax Court ………………… A = U.S. Court of Appeals
D = U.S. District Court ……………….. S = U.S. Supreme Court
a. James
e. Zurcher Jr., v. Commissioner, T.C. Memo 1997-203.
b. Walter v. United States, 148 F.3d 1027 (CA-8, 1996).
c. Thor Power Tool Co. v. Comm., 99 S. Ct. 773 (USSC, 1979).
d. Turner v. U.S. 2004-1 USTC 60,478 (D. Ct. Tex., 2004).
e. Frazier, 11 T.C. No. 11 (1998).