{"version":"1.0","type":"link","title":"Seltzer v. Commissioner","url":"https://uplaw.us/documents/tax/seltzer-v-commissioner-21-tc-398--a5773703e755a046","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a5773703e755a046.png","thumbnail_width":1200,"thumbnail_height":630}