{"version":"1.0","type":"link","title":"Moradian v. Commissioner","url":"https://uplaw.us/documents/tax/moradian-v-commissioner-53-tc-207--3004b5a03a20250c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3004b5a03a20250c.png","thumbnail_width":1200,"thumbnail_height":630}