{"version":"1.0","type":"link","title":"Emerzian v. Commissioner","url":"https://uplaw.us/documents/tax/emerzian-v-commissioner-20-tc-825--1308eb6d61244a71","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1308eb6d61244a71.png","thumbnail_width":1200,"thumbnail_height":630}