{"version":"1.0","type":"link","title":"Seigle v. Commissioner","url":"https://uplaw.us/documents/tax/seigle-v-commissioner-33-tc-255--edacb9fdc4875b95","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/edacb9fdc4875b95.png","thumbnail_width":1200,"thumbnail_height":630}