{"version":"1.0","type":"link","title":"Imerman v. Commissioner","url":"https://uplaw.us/documents/tax/imerman-v-commissioner-7-tc-1030--50d7342e8a4bc3e3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/50d7342e8a4bc3e3.png","thumbnail_width":1200,"thumbnail_height":630}