{"version":"1.0","type":"link","title":"Rappaport v. Commissioner","url":"https://uplaw.us/documents/tax/rappaport-v-commissioner-55-tc-709--bc8f17d7d8b4f4dd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bc8f17d7d8b4f4dd.png","thumbnail_width":1200,"thumbnail_height":630}