{"version":"1.0","type":"link","title":"Armstrong v. Commissioner","url":"https://uplaw.us/documents/tax/armstrong-v-commissioner-6-tc-1166--1172e4d572c2643f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1172e4d572c2643f.png","thumbnail_width":1200,"thumbnail_height":630}