{"version":"1.0","type":"link","title":"Gallagher v. Commissioner","url":"https://uplaw.us/documents/tax/gallagher-v-commissioner-39-tc-144--46f91a7534c00a2f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/46f91a7534c00a2f.png","thumbnail_width":1200,"thumbnail_height":630}