{"version":"1.0","type":"link","title":"Polachek v. Commissioner","url":"https://uplaw.us/documents/tax/polachek-v-commissioner-22-tc-858--b2489df88d993b39","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b2489df88d993b39.png","thumbnail_width":1200,"thumbnail_height":630}