{"version":"1.0","type":"link","title":"Schmitz v. Commissioner","url":"https://uplaw.us/documents/tax/schmitz-v-commissioner-51-tc-306--932315f36c4ba541","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/932315f36c4ba541.png","thumbnail_width":1200,"thumbnail_height":630}