Which would not be a citation to a District Court case?
A) 2004-1 USTC ¶ 60,478.
B) 93 AFTR 2d 2004-668.
C) 306 F. Supp. 2d 668.
D) 97 TCM 1488.
E) All of the above are District Court cites.

Name: Which would not be a citation to a District Court case? A) 2004-1 USTC ¶ 60,478. B) 93 AFTR 2d 2004-668. C) 306 F. Supp. 2d 668. D) 97 TCM 1488. E) All of the above are District Court cites.
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Question

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97 TCM citations are from the United States Tax Court, not a District Court.

Which Would Not Be a Citation to a District Court