{"version":"1.0","type":"link","title":"Fischer v. Commissioner","url":"https://uplaw.us/documents/tax/fischer-v-commissioner-50-tc-164--60f885244438ce6b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/60f885244438ce6b.png","thumbnail_width":1200,"thumbnail_height":630}