{"version":"1.0","type":"link","title":"Kershner v. Commissioner","url":"https://uplaw.us/documents/tax/kershner-v-commissioner-14-tc-168--7aea8552457a8413","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7aea8552457a8413.png","thumbnail_width":1200,"thumbnail_height":630}