which of the following courts has the lowest tax validity?a. U.S. Court of Appeals for the Federal Circuitb. U.S. Court of Appeals for the Second Circuitc. U.S. Supreme Courtd. U.S. Tax Courtwhich citation is not for a supreme court decision?a. 313 F.2d 803.b. 393 U.S. 297.c. 21 L.ED 2d 495.d. 89 S.Ct 501.e. None of the aboveWhich of these notations would appear after a U.S. Tax Court citation if the IRS agrees with the decision?a. Rev’d 935 F.2d 203 (1991)b.Nonacq. 1979-1 C.B. 1.C.Cert. den. 361 U.S. 875 (1959)d.Acq. 1990-1 C.B. 2.