{"version":"1.0","type":"link","title":"Michaelis v. Commissioner","url":"https://uplaw.us/documents/tax/michaelis-v-commissioner-54-tc-1175--b2634ee5b869606e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b2634ee5b869606e.png","thumbnail_width":1200,"thumbnail_height":630}