{"version":"1.0","type":"link","title":"Carlucci v. Commissioner","url":"https://uplaw.us/documents/tax/carlucci-v-commissioner-37-tc-695--82efa1e513613d17","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/82efa1e513613d17.png","thumbnail_width":1200,"thumbnail_height":630}