Question: Interpret the following citation: 6 4 - 1 USTC $ 9 6 1 8 , aff d in 3 4 4 F . 2 d

Interpret the following citation: 64-1 USTC $9618, affd in 344 F.2d966.
A U.S. Tax Court decision that was affirmed on appeal.
A U.S. Tax Court Small Cases Division decision that was affirmed on appeal.
A U.S. Circuit Court of Appeals decision that was affirmed on appeal.
A U.S. District Court decision that was affirmed on appeal.
 Interpret the following citation: 64-1 USTC $9618, affd in 344 F.2d966.

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