<!-- citation-library:start --> ## Citation reference Davis v. C.I.R. (1998) 110 T.C. 530, Tax Ct. Rep. (CCH) 52,764, Tax Ct. Rep. Dec. (RIA) 110.35 > [!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 -->