{"version":"1.0","type":"link","title":"Wallerstein v. Commissioner","url":"https://uplaw.us/documents/tax/wallerstein-v-commissioner-2-tc-542--74a7c655c31dca4e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/74a7c655c31dca4e.png","thumbnail_width":1200,"thumbnail_height":630}