{"version":"1.0","type":"link","title":"Paley v. Commissioner","url":"https://uplaw.us/documents/tax/paley-v-commissioner-22-tc-1236--62463945a8f07c86","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/62463945a8f07c86.png","thumbnail_width":1200,"thumbnail_height":630}