{"version":"1.0","type":"link","title":"Baruch v. Commissioner","url":"https://uplaw.us/documents/tax/baruch-v-commissioner-11-tc-96--63842a5dff042980","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/63842a5dff042980.png","thumbnail_width":1200,"thumbnail_height":630}