{"version":"1.0","type":"link","title":"Halle v. Commissioner","url":"https://uplaw.us/documents/tax/halle-v-commissioner-7-tc-245--64474abc63feb5e9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/64474abc63feb5e9.png","thumbnail_width":1200,"thumbnail_height":630}