{"version":"1.0","type":"link","title":"Pearlman v. Commissioner","url":"https://uplaw.us/documents/tax/pearlman-v-commissioner-4-tc-34--362c1ec7cf56b300","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/362c1ec7cf56b300.png","thumbnail_width":1200,"thumbnail_height":630}