Before revision: The theorem does not work with ideal voltage sources because such sources have zero resistance (infinite conductance) so the summation of both the numerator and denominator are infinite and the result is indeterminate.Singh, p. 64 See also Analysis of resistive circuits References Bakshi, U.A.
After revision: The theorem does not work with ideal voltage sources because such sources have zero resistance (infinite conductance) so the summation of both the numerator and denominator are infinite and the result is indeterminate.Singh, p. 64 Mitali's invantion References Bakshi, U.A.