{"version":"1.0","type":"link","title":"Gale v. Commissioner","url":"https://uplaw.us/documents/tax/gale-v-commissioner-13-tc-661--1adebb222126a051","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1adebb222126a051.png","thumbnail_width":1200,"thumbnail_height":630}