<!-- citation-library:start --> ## Citation reference Rudzin v. C.I.R. (1995) TC Memo. 1995-13, 69 TCM (CCH) 1649, TCM (P-H) 95,013 > [!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 -->