{"version":"1.0","type":"link","title":"Guggenheim v. Commissioner","url":"https://uplaw.us/documents/tax/guggenheim-v-commissioner-46-tc-559--58d9eda1e5a7d7e4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/58d9eda1e5a7d7e4.png","thumbnail_width":1200,"thumbnail_height":630}