{"version":"1.0","type":"link","title":"Kelly v. Commissioner","url":"https://uplaw.us/documents/tax/kelly-v-commissioner-23-tc-682--77111dbe02385d25","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/77111dbe02385d25.png","thumbnail_width":1200,"thumbnail_height":630}