{"version":"1.0","type":"link","title":"Kagan v. Commissioner","url":"https://uplaw.us/documents/tax/kagan-v-commissioner-28-tcm-617--6fae3bd0e5aecb8e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6fae3bd0e5aecb8e.png","thumbnail_width":1200,"thumbnail_height":630}