{"version":"1.0","type":"link","title":"Armstrong v. Commissioner","url":"https://uplaw.us/documents/tax/armstrong-v-commissioner-2-tc-731--0054380bd452002b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/0054380bd452002b.png","thumbnail_width":1200,"thumbnail_height":630}