<!-- citation-library:start --> ## Citation reference Arnes v. C.I.R. [Arnes II] (1994) 102 TC No. 522, Tax Ct. Rep. (CCH) 49,765, Tax Ct. Rep. Dec. (P-H) 102.20 > [!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 -->