{"version":"1.0","type":"link","title":"Olkjer v. Commissioner","url":"https://uplaw.us/documents/tax/olkjer-v-commissioner-32-tc-464--c16c0abf49de5f82","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c16c0abf49de5f82.png","thumbnail_width":1200,"thumbnail_height":630}