{"version":"1.0","type":"link","title":"Sibla v. Commissioner","url":"https://uplaw.us/documents/tax/sibla-v-commissioner-68-tc-422--b41d5d2b812d0511","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b41d5d2b812d0511.png","thumbnail_width":1200,"thumbnail_height":630}