{"version":"1.0","type":"link","title":"Lowenstein v. Commissioner","url":"https://uplaw.us/documents/tax/lowenstein-v-commissioner-3-tc-1133--8b5bc4b0c9cdd01e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8b5bc4b0c9cdd01e.png","thumbnail_width":1200,"thumbnail_height":630}