{"version":"1.0","type":"link","title":"Lesser v. Commissioner","url":"https://uplaw.us/documents/tax/lesser-v-commissioner-26-tc-306--009f8e82fcca6793","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/009f8e82fcca6793.png","thumbnail_width":1200,"thumbnail_height":630}