{"version":"1.0","type":"link","title":"Polyak v. Commissioner","url":"https://uplaw.us/documents/tax/polyak-v-commissioner-94-tc-337--aca8928317e1736f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/aca8928317e1736f.png","thumbnail_width":1200,"thumbnail_height":630}