Indicate whether each of the following items is considered a primary authority or a secondary authority.
a. Fin Hay Realty Co. v. U.S., 22 AFTR 2d 5004 (CA-3, 1968).
b. §702(a).
c. Rev. Proc. 77-37, 1977-2 C.B. 568.
d. J. Erickson,
b. O’Connor, and
b. Rimmke, 2014 “Proposed Regulations under Section 704(c), 734(b), 743(b) and 755: A Basis Shell Game.” Journal of Taxation Vol. 121, no. 2 (2014).
e. Nick R. Hughes, T.C. Memo, 2009-94.
f. Federal Tax Coordinator 2d, Chapter M, Deductions.