{"version":"1.0","type":"link","title":"Groetzinger v. Commissioner","url":"https://uplaw.us/documents/tax/groetzinger-v-commissioner-69-tc-309--e2f3dc96211314b2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e2f3dc96211314b2.png","thumbnail_width":1200,"thumbnail_height":630}