{"version":"1.0","type":"link","title":"Kellems v. Commissioner","url":"https://uplaw.us/documents/tax/kellems-v-commissioner-58-tc-556--a642656973a4413c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a642656973a4413c.png","thumbnail_width":1200,"thumbnail_height":630}