{"version":"1.0","type":"link","title":"Arnold v. Commissioner","url":"https://uplaw.us/documents/tax/arnold-v-commissioner-111-tc-250--c51f8046414c296a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c51f8046414c296a.png","thumbnail_width":1200,"thumbnail_height":630}