{"version":"1.0","type":"link","title":"Dessauer v. Commissioner","url":"https://uplaw.us/documents/tax/dessauer-v-commissioner-54-tc-327--1ee64c15cca1b4b2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1ee64c15cca1b4b2.png","thumbnail_width":1200,"thumbnail_height":630}