{"version":"1.0","type":"link","title":"Terzian v. Commissioner","url":"https://uplaw.us/documents/tax/terzian-v-commissioner-72-tc-1164--c6b41a3c1c9499d3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c6b41a3c1c9499d3.png","thumbnail_width":1200,"thumbnail_height":630}