{"version":"1.0","type":"link","title":"Siegel v. Commissioner","url":"https://uplaw.us/documents/tax/siegel-v-commissioner-78-tc-659--a94d5540b09ea54f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a94d5540b09ea54f.png","thumbnail_width":1200,"thumbnail_height":630}