{"version":"1.0","type":"link","title":"Berwind v. Commissioner","url":"https://uplaw.us/documents/tax/berwind-v-commissioner-20-tc-808--94eb5b0f4290fd06","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/94eb5b0f4290fd06.png","thumbnail_width":1200,"thumbnail_height":630}