{"version":"1.0","type":"link","title":"Arlen v. Comm'r","url":"https://uplaw.us/documents/tax/arlen-v-commr-48-tc-640--2ee064d0ed4d43c8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2ee064d0ed4d43c8.png","thumbnail_width":1200,"thumbnail_height":630}