{"version":"1.0","type":"link","title":"Rechner v. Commissioner","url":"https://uplaw.us/documents/tax/rechner-v-commissioner-30-tc-186--e7c9c64eedc5c797","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e7c9c64eedc5c797.png","thumbnail_width":1200,"thumbnail_height":630}