{"version":"1.0","type":"link","title":"Rakowsky v. Commissioner","url":"https://uplaw.us/documents/tax/rakowsky-v-commissioner-17-tc-876--69b97d3d4dafc28a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/69b97d3d4dafc28a.png","thumbnail_width":1200,"thumbnail_height":630}