{"version":"1.0","type":"link","title":"Bagley v. Commissioner","url":"https://uplaw.us/documents/tax/bagley-v-commissioner-105-tc-396--3b2f899a72b43758","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3b2f899a72b43758.png","thumbnail_width":1200,"thumbnail_height":630}