{"version":"1.0","type":"link","title":"Guggenheimer v. Commissioner","url":"https://uplaw.us/documents/tax/guggenheimer-v-commissioner-8-tc-789--013f37450bf43830","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/013f37450bf43830.png","thumbnail_width":1200,"thumbnail_height":630}