{"version":"1.0","type":"link","title":"Zimmerman v. Commissioner","url":"https://uplaw.us/documents/tax/zimmerman-v-commissioner-71-tc-367--86cbc92242e9fdb6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/86cbc92242e9fdb6.png","thumbnail_width":1200,"thumbnail_height":630}