{"version":"1.0","type":"link","title":"Rassas v. Commissioner","url":"https://uplaw.us/documents/tax/rassas-v-commissioner-17-tc-160--bfd17d8d7d2478b6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bfd17d8d7d2478b6.png","thumbnail_width":1200,"thumbnail_height":630}