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Part $1$

Requirement

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.$)$

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$($If there are no secondary citations or only one secondary$$ citation, leave the$$ fields$($s$)$ in the $2$nd column$$ blank.$)$a

$.$

$$National Cash Register Co

$.$

$$

$,$

$$a

$6$

th 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

$1$

$9$

$7$

$2$

$$Court of Claims decision

f

$.$

$$Hillsboro National Bank v

$.$

$$CIR

$$

$,$

$$a Supreme Court decision

g

$.$

$$Rev$.$ Rul.

$$

$7$

$8$

$-$

$1$

$2$

$9$