{"version":"1.0","type":"link","title":"Seckel v. Commissioner","url":"https://uplaw.us/documents/tax/seckel-v-commissioner-33-tcm-734--a4a09f56c0d6bc51","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a4a09f56c0d6bc51.png","thumbnail_width":1200,"thumbnail_height":630}