Which citation refers to a Third Court of Appeals decision?
A)40 T.C. 1018.
B)2 TCM 205 (1951).
C)354 F.Supp. 1003 (D.Ct.Ga, 1972).
D)914 F.2d 396 (CA-3, 1990).
E)None of the above.

Question

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The citation "914 F.2d 396 (CA-3, 1990)" refers to a decision by the Third Court of Appeals. The other citations refer to a Tax Court decision (A), a Tax Court Memorandum decision (B), and a District Court decision in Georgia (C).

Which Citation Refers to a Third Court of Appeals Decision