{"version":"1.0","type":"link","title":"Puelicher v. Commissioner","url":"https://uplaw.us/documents/tax/puelicher-v-commissioner-6-tc-300--f92d009d812f7174","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f92d009d812f7174.png","thumbnail_width":1200,"thumbnail_height":630}