{"version":"1.0","type":"link","title":"Perlin v. Commissioner","url":"https://uplaw.us/documents/tax/perlin-v-commissioner-86-tc-388--a9d175a24e88b4fd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a9d175a24e88b4fd.png","thumbnail_width":1200,"thumbnail_height":630}