{"version":"1.0","type":"link","title":"Cullen v. Commissioner","url":"https://uplaw.us/documents/tax/cullen-v-commissioner-14-tc-368--f63249eddbcd711f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f63249eddbcd711f.png","thumbnail_width":1200,"thumbnail_height":630}