Interpret the following citation: 64-1 USTC ¶9618, aff'd in 344 F.2d 966.
A) A U.S. Tax Court Small Cases Division decision that was affirmed on appeal.
B) A U.S. Tax Court decision that was affirmed on appeal.
C) A U.S. District Court decision that was affirmed on appeal.
D) A U.S. Circuit Court of Appeals decision that was affirmed on appeal.
E) None of the above.
Correct Answer:
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