{"version":"1.0","type":"link","title":"Arata v. Commissioner","url":"https://uplaw.us/documents/tax/arata-v-commissioner-31-tc-346--81799c8bb1fbb177","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/81799c8bb1fbb177.png","thumbnail_width":1200,"thumbnail_height":630}