{"version":"1.0","type":"link","title":"Gemma v. Commissioner","url":"https://uplaw.us/documents/tax/gemma-v-commissioner-46-tc-821--1d53e1345c87fa6b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1d53e1345c87fa6b.png","thumbnail_width":1200,"thumbnail_height":630}