{"version":"1.0","type":"link","title":"Kellett v. Commissioner","url":"https://uplaw.us/documents/tax/kellett-v-commissioner-5-tc-608--c7c88adc99cfc15c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c7c88adc99cfc15c.png","thumbnail_width":1200,"thumbnail_height":630}