<!-- citation-library:start --> ## Citation reference Billings v. C.I.R. (1991) TCM 1991-549, 62 TCM (CCH) 1153, TCM (P-H) ¶91,549 > [!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 -->