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