Interpret the following citation 64-1 USTC 9618 aff'd in 344 f .

Interpret the following citation 64-1 USTC 9618 aff'd in 344 f . 2d 966

a-a us tax court small cases division decision that was affirmed on appeal

b-a us tax court decision that was formed on appeal

c-a us district court decision that was formed on appeal

d- a us court of appeals decision that was formed on appeal

e-none of the above