<!-- citation-library:start --> ## Citation reference Karem v. C.I.R. (1993) 100 TC 521, Tax Ct. Rep. (CCH) ¶49,091, Tax Ct. Rep. Dec. (P-H) ¶10,034 > [!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 -->