{"version":"1.0","type":"link","title":"Lorenz v. Commissioner","url":"https://uplaw.us/documents/tax/lorenz-v-commissioner-3-tc-746--81cf3f35c66a9e8d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/81cf3f35c66a9e8d.png","thumbnail_width":1200,"thumbnail_height":630}