{"version":"1.0","type":"link","title":"Speltz v. Comm'r","url":"https://uplaw.us/documents/tax/speltz-v-commr-124-tc-165--7cd2d19e4f9da078","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7cd2d19e4f9da078.png","thumbnail_width":1200,"thumbnail_height":630}