<!-- citation-library:start --> ## Citation reference Alioto v. C.I.R. (1994) TCM 1994-51, 67 TCM (CCH) 2133, TCM (P-H) ¶94,051 > [!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 -->