Interpret the following citation: 64-1 USTC 9618, aff’d in 344 F. 2d 966. Tax Court Small Cases Division decision that was affirmed on appeal.

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

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