{"version":"1.0","type":"link","title":"Tollefsen v. Commissioner","url":"https://uplaw.us/documents/tax/tollefsen-v-commissioner-52-tc-671--0e7646577d149eb0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/0e7646577d149eb0.png","thumbnail_width":1200,"thumbnail_height":630}