{"version":"1.0","type":"link","title":"Seligman v. Commissioner","url":"https://uplaw.us/documents/tax/seligman-v-commissioner-84-tc-191--524e182296d3eee5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/524e182296d3eee5.png","thumbnail_width":1200,"thumbnail_height":630}