{"version":"1.0","type":"link","title":"Allen v. Commissioner","url":"https://uplaw.us/documents/tax/allen-v-commissioner-72-tc-28--cd9180b586d45dfd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/cd9180b586d45dfd.png","thumbnail_width":1200,"thumbnail_height":630}