{"version":"1.0","type":"link","title":"Vaira v. Commissioner","url":"https://uplaw.us/documents/tax/vaira-v-commissioner-52-tc-986--fb4a8fd3ad3dac9c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fb4a8fd3ad3dac9c.png","thumbnail_width":1200,"thumbnail_height":630}