{"version":"1.0","type":"link","title":"Proesel v. Commissioner","url":"https://uplaw.us/documents/tax/proesel-v-commissioner-77-tc-992--577cc6b602b6cd87","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/577cc6b602b6cd87.png","thumbnail_width":1200,"thumbnail_height":630}