<!-- citation-library:start --> ## Citation reference Rutledge v. C.I.R. (1992) TCM 1992-52, 63 TCM (CCH) 1926, TCM (P-H) ¶92,052 > [!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 -->