<!-- citation-library:start --> ## Citation reference Ritchie v. C.I.R. (1989) TCM 1989-426, 57 TCM (CCH) 1282, TCM (P-H) ¶89,426 > [!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 -->