{"version":"1.0","type":"link","title":"Armstrong v. Commissioner","url":"https://uplaw.us/documents/tax/armstrong-v-commissioner-1-tc-1008--b8070bc6e433cb34","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b8070bc6e433cb34.png","thumbnail_width":1200,"thumbnail_height":630}