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

Interpret the following citation: 64-1 USTC 99618, aff'd in 344 F.2d 966.
a. A U.S. Circuit Court of Appeals decision that was affirmed on appeal.
b. A U.S. District Court decision that was affirmed on appeal.
c. A U.S. Tax Court Small Cases Division decision that was affirmed on appeal.
d. A U.S. Tax Court decision that was affirmed on appeal.
Interpret the following citation: 64-1 USTC 99618, aff'd in 344 F.2d

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