{"version":"1.0","type":"link","title":"Atkins v. Commissioner","url":"https://uplaw.us/documents/tax/atkins-v-commissioner-15-tc-128--321ff8996374bb86","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/321ff8996374bb86.png","thumbnail_width":1200,"thumbnail_height":630}