{"version":"1.0","type":"link","title":"Adams v. Commissioner","url":"https://uplaw.us/documents/tax/adams-v-commissioner-5-tc-351--09c1ba028f30db9a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/09c1ba028f30db9a.png","thumbnail_width":1200,"thumbnail_height":630}