<!-- citation-library:start --> ## Citation reference Miller v. C.I.R. [Miller I] (1999) 78 T.C.M. (CCH) 307, T.C.M. (RIA) 99,273, 1999 RIA TC Memo 99,273 > [!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 -->