<!-- citation-library:start --> ## Citation reference Green v. C.I.R. (1992) T.C. Memo. 1992-439, 64 TCM (CCH) 369, TCM (P-H) ¶92,439 > [!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 -->