<!-- citation-library:start --> ## Citation reference Feldman v. C.I.R. (1991) TC Memo. 1991-153, 61 TCM (CCH) 2341, TCM (P-H) 91,153 > [!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 -->