{"version":"1.0","type":"link","title":"Lerner v. Commissioner","url":"https://uplaw.us/documents/tax/lerner-v-commissioner-15-tc-379--79b0b1c01e27a89f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/79b0b1c01e27a89f.png","thumbnail_width":1200,"thumbnail_height":630}