{"version":"1.0","type":"link","title":"Mandel v. Commissioner","url":"https://uplaw.us/documents/tax/mandel-v-commissioner-23-tc-81--d9174fafe99a071f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d9174fafe99a071f.png","thumbnail_width":1200,"thumbnail_height":630}