{"version":"1.0","type":"link","title":"Toeller v. Commissioner","url":"https://uplaw.us/documents/tax/toeller-v-commissioner-6-tc-832--bb645c7cf4b655b0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bb645c7cf4b655b0.png","thumbnail_width":1200,"thumbnail_height":630}