{"version":"1.0","type":"link","title":"Moritz v. Commissioner","url":"https://uplaw.us/documents/tax/moritz-v-commissioner-21-tc-622--d2b9434f523a1960","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d2b9434f523a1960.png","thumbnail_width":1200,"thumbnail_height":630}