{"version":"1.0","type":"link","title":"Michaels v. Commissioner","url":"https://uplaw.us/documents/tax/michaels-v-commissioner-12-tc-17--cf9b2b85188fbe68","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/cf9b2b85188fbe68.png","thumbnail_width":1200,"thumbnail_height":630}