{"version":"1.0","type":"link","title":"Kovacs v. Commissioner","url":"https://uplaw.us/documents/tax/kovacs-v-commissioner-100-tc-124--33ee7cff76a0b701","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/33ee7cff76a0b701.png","thumbnail_width":1200,"thumbnail_height":630}