{"version":"1.0","type":"link","title":"Abrams v. Commissioner","url":"https://uplaw.us/documents/tax/abrams-v-commissioner-82-tc-403--dd005f057772ec1c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/dd005f057772ec1c.png","thumbnail_width":1200,"thumbnail_height":630}