{"version":"1.0","type":"link","title":"Cerf v. Commissioner","url":"https://uplaw.us/documents/tax/cerf-v-commissioner-1-tc-1087--53c60ebc7a9dcc8b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/53c60ebc7a9dcc8b.png","thumbnail_width":1200,"thumbnail_height":630}