{"version":"1.0","type":"link","title":"Otsuki v. Commissioner","url":"https://uplaw.us/documents/tax/otsuki-v-commissioner-53-tc-96--fb54bae9ed9068d6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fb54bae9ed9068d6.png","thumbnail_width":1200,"thumbnail_height":630}