{"version":"1.0","type":"link","title":"Guzzetta v. Commissioner","url":"https://uplaw.us/documents/tax/guzzetta-v-commissioner-78-tc-173--628262ce9de7e28d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/628262ce9de7e28d.png","thumbnail_width":1200,"thumbnail_height":630}