<!-- citation-library:start --> ## Citation reference Ambrose v. C.I.R. (1996) TC Memo. 1996-128, 71 TCM (CCH) 2429, TCM (P-H) 96,128 > [!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 -->