{"version":"1.0","type":"link","title":"Geller v. Commissioner","url":"https://uplaw.us/documents/tax/geller-v-commissioner-9-tc-484--7596d3db406ec80c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7596d3db406ec80c.png","thumbnail_width":1200,"thumbnail_height":630}