<!-- citation-library:start --> ## Citation reference Blatt v. C.I.R. (1994) 102 TC 77, Tax Ct. Rep. (CCH) 49,641, Tax Ct. Rep. Dec. (P-H) 1025 > [!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 -->