{"version":"1.0","type":"link","title":"Gilman v. Commissioner","url":"https://uplaw.us/documents/tax/gilman-v-commissioner-14-tc-833--b9a6f13375e63d17","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b9a6f13375e63d17.png","thumbnail_width":1200,"thumbnail_height":630}