{"version":"1.0","type":"link","title":"Koppelman v. Commissioner","url":"https://uplaw.us/documents/tax/koppelman-v-commissioner-27-tc-382--8a058983dc8fedf8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8a058983dc8fedf8.png","thumbnail_width":1200,"thumbnail_height":630}