{"version":"1.0","type":"link","title":"Rietzke v. Commissioner","url":"https://uplaw.us/documents/tax/rietzke-v-commissioner-40-tc-443--dee0a7b5b18580d6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/dee0a7b5b18580d6.png","thumbnail_width":1200,"thumbnail_height":630}