{"version":"1.0","type":"link","title":"Dellinger v. Commissioner","url":"https://uplaw.us/documents/tax/dellinger-v-commissioner-32-tc-1178--b8dc70e840712dd2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b8dc70e840712dd2.png","thumbnail_width":1200,"thumbnail_height":630}