{"version":"1.0","type":"link","title":"Riss v. Commissioner","url":"https://uplaw.us/documents/tax/riss-v-commissioner-56-tc-388--9c5366c5721c5276","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9c5366c5721c5276.png","thumbnail_width":1200,"thumbnail_height":630}