<!-- citation-library:start --> ## Citation reference Ali v. Commissioner (2004) T.C. Memo. 2004-284, T.C.M. (RIA) 2004-284, 2004 RIA TC Memo 2004-284 > [!info] Working notes > This is a personal working note. Citation details are for reference; opinion and current-status verification may still be pending. <!-- citation-library:end -->