{"version":"1.0","type":"link","title":"Kessner v. Commissioner","url":"https://uplaw.us/documents/tax/kessner-v-commissioner-26-tc-1046--5ea3e0bc60a21702","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5ea3e0bc60a21702.png","thumbnail_width":1200,"thumbnail_height":630}