{"version":"1.0","type":"link","title":"Pietanza v. Commissioner","url":"https://uplaw.us/documents/tax/pietanza-v-commissioner-92-tc-729--141519264f99f2a8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/141519264f99f2a8.png","thumbnail_width":1200,"thumbnail_height":630}