{"version":"1.0","type":"link","title":"Adams v. Commissioner","url":"https://uplaw.us/documents/tax/adams-v-commissioner-60-tc-300--e7fd831d640edebc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e7fd831d640edebc.png","thumbnail_width":1200,"thumbnail_height":630}