{"version":"1.0","type":"link","title":"Pointer v. Commissioner","url":"https://uplaw.us/documents/tax/pointer-v-commissioner-48-tc-906--fae5ac1dcb59c1dd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fae5ac1dcb59c1dd.png","thumbnail_width":1200,"thumbnail_height":630}