{"version":"1.0","type":"link","title":"Ellisberg v. Commissioner","url":"https://uplaw.us/documents/tax/ellisberg-v-commissioner-9-tc-463--b98b25912b823a87","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b98b25912b823a87.png","thumbnail_width":1200,"thumbnail_height":630}