{"version":"1.0","type":"link","title":"BERETTA v. COMMISSIONER","url":"https://uplaw.us/documents/tax/beretta-v-commissioner-1-tc-86--9a663ccfe3dd14fb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9a663ccfe3dd14fb.png","thumbnail_width":1200,"thumbnail_height":630}