{"version":"1.0","type":"link","title":"Gutierrez v. Commissioner","url":"https://uplaw.us/documents/tax/gutierrez-v-commissioner-53-tc-394--fb2c72390a90a0b5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fb2c72390a90a0b5.png","thumbnail_width":1200,"thumbnail_height":630}