{"version":"1.0","type":"link","title":"Seligmann v. Commissioner","url":"https://uplaw.us/documents/tax/seligmann-v-commissioner-9-tc-191--67f9d14cc5f387a1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/67f9d14cc5f387a1.png","thumbnail_width":1200,"thumbnail_height":630}