{"version":"1.0","type":"link","title":"Perillo v. Commissioner","url":"https://uplaw.us/documents/tax/perillo-v-commissioner-78-tc-534--ad65409f2aef873b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ad65409f2aef873b.png","thumbnail_width":1200,"thumbnail_height":630}