{"version":"1.0","type":"link","title":"Kaplan v. Commissioner","url":"https://uplaw.us/documents/tax/kaplan-v-commissioner-21-tc-134--c763c1faab9b140f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c763c1faab9b140f.png","thumbnail_width":1200,"thumbnail_height":630}