<!-- citation-library:start --> ## Citation reference Etesam v. C.I.R. (1998) TCM 1998-73, 75 T.C.M. (CCH) 1845, T.C.M. (RIA) 98,073 > [!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 -->