Provide the proper citations (including both primary and secondary citations where applicable) for the authorities listed below. (For secondary citations, reference both the AFTR and USTC.)
a. National Cash Register Co., a 6th Circuit Court decision
b. Thomas M. Dragoun v. CIR, a Tax Court memo decision
c. John M. Grabinski v. U.S., a U.S. district court decision
d. John M. Grabinski v. U.S., an Eighth Circuit Court decision
e. Rebekah Harkness, a 1972 Court of Claims decision
f. Hillsboro National Bank v. CIR, a Supreme Court decision
g. Rev. Rul. 78-129