{"version":"1.0","type":"link","title":"Leleux v. Commissioner","url":"https://uplaw.us/documents/tax/leleux-v-commissioner-54-tc-408--c20b27ef7cff2815","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c20b27ef7cff2815.png","thumbnail_width":1200,"thumbnail_height":630}