{"version":"1.0","type":"link","title":"Sarrell v. Comm'r","url":"https://uplaw.us/documents/tax/sarrell-v-commr-117-tc-122--aa5b1e53ae4d39f9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/aa5b1e53ae4d39f9.png","thumbnail_width":1200,"thumbnail_height":630}