{"version":"1.0","type":"link","title":"Gutman v. Commissioner","url":"https://uplaw.us/documents/tax/gutman-v-commissioner-1-tc-365--d33182da9c8bf126","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d33182da9c8bf126.png","thumbnail_width":1200,"thumbnail_height":630}