<!-- citation-library:start --> ## Citation reference Hall v. C.I.R. (1976) TCM 1976-311, 35 TCM (CCH) 1399, TCM (P-H) ¶76,311, aff’d in part and rem’d in part (5 Cir. 1979) 595 F.2d 1059 > [!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 -->