{"version":"1.0","type":"link","title":"Spiegel v. Commissioner","url":"https://uplaw.us/documents/tax/spiegel-v-commissioner-12-tc-524--9b506007b1ea2ae0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9b506007b1ea2ae0.png","thumbnail_width":1200,"thumbnail_height":630}