{"version":"1.0","type":"link","title":"Ach v. Commissioner","url":"https://uplaw.us/documents/tax/ach-v-commissioner-42-tc-114--09dadda09cc9ccae","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/09dadda09cc9ccae.png","thumbnail_width":1200,"thumbnail_height":630}