{"version":"1.0","type":"link","title":"LeFiell v. Commissioner","url":"https://uplaw.us/documents/tax/lefiell-v-commissioner-19-tc-1162--2b62bf38f86f47ee","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2b62bf38f86f47ee.png","thumbnail_width":1200,"thumbnail_height":630}