<!-- citation-library:start --> ## Citation reference Chavez v. C.I.R. (1983) TCM 1983-1281, 45 TCM (CCH) 1281, TCM (P-H) ¶83,199 > [!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 -->