<!-- citation-library:start --> ## Citation reference Asher v. C.I.R. (1998) T.C.Memo 1998-219, 75 T.C.M. (CCH) 2516, T.C.M. (RIA) 98,219 > [!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 -->