{"version":"1.0","type":"link","title":"Zellerbach v. Commissioner","url":"https://uplaw.us/documents/tax/zellerbach-v-commissioner-9-tc-89--887be4e47cfb9dc8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/887be4e47cfb9dc8.png","thumbnail_width":1200,"thumbnail_height":630}