{"version":"1.0","type":"link","title":"Gerstell v. Commissioner","url":"https://uplaw.us/documents/tax/gerstell-v-commissioner-46-tc-161--2313a5f4610e6612","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2313a5f4610e6612.png","thumbnail_width":1200,"thumbnail_height":630}