{"version":"1.0","type":"link","title":"Frieling v. Commissioner","url":"https://uplaw.us/documents/tax/frieling-v-commissioner-81-tc-42--52caf6d35bb772be","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/52caf6d35bb772be.png","thumbnail_width":1200,"thumbnail_height":630}