<!-- citation-library:start --> ## Citation reference Sunderland v. C.I.R. (1977) TCM 1977-116, 36 TCM (CCH) 512, TCM (P-H) ¶77,116 > [!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 -->