{"version":"1.0","type":"link","title":"Kowalski v. Comm'r","url":"https://uplaw.us/documents/tax/kowalski-v-commr-65-tc-44--c2aea5cf5fbedfee","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c2aea5cf5fbedfee.png","thumbnail_width":1200,"thumbnail_height":630}