{"version":"1.0","type":"link","title":"Levine v. Commissioner","url":"https://uplaw.us/documents/tax/levine-v-commissioner-31-tc-1121--f52ccf3c0ae657c6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f52ccf3c0ae657c6.png","thumbnail_width":1200,"thumbnail_height":630}