<!-- citation-library:start --> ## Citation reference Quint v. C.I.R. (1985) TCM 1985-226, 49 TCM (CCH) 1465, TCM (P-H) ¶85,226 > [!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 -->