<!-- citation-library:start --> ## Citation reference Schultze v. C.I.R. (1983) TC Memo. 1983-263, 46 TCM (CCH) 143, TCM (P-H) 83,263 > [!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 -->