{"version":"1.0","type":"link","title":"German v. Commissioner","url":"https://uplaw.us/documents/tax/german-v-commissioner-2-tc-474--af09e3887ea4ca7f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/af09e3887ea4ca7f.png","thumbnail_width":1200,"thumbnail_height":630}