{"version":"1.0","type":"link","title":"Ballerini v. Commissioner","url":"https://uplaw.us/documents/tax/ballerini-v-commissioner-29-tcm-1595--5b3cfa7d9c4dfe67","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5b3cfa7d9c4dfe67.png","thumbnail_width":1200,"thumbnail_height":630}