{"version":"1.0","type":"link","title":"Lester v. Commissioner","url":"https://uplaw.us/documents/tax/lester-v-commissioner-40-tc-947--5ace3f7ef631f4e8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5ace3f7ef631f4e8.png","thumbnail_width":1200,"thumbnail_height":630}