{"version":"1.0","type":"link","title":"Offiler v. Commissioner","url":"https://uplaw.us/documents/tax/offiler-v-commissioner-114-tc-492--18df64cf3698117c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/18df64cf3698117c.png","thumbnail_width":1200,"thumbnail_height":630}