{"version":"1.0","type":"link","title":"Bailey v. Commissioner","url":"https://uplaw.us/documents/tax/bailey-v-commissioner-3-oil-and-gas-rep-345--4f07f09d388487e3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4f07f09d388487e3.png","thumbnail_width":1200,"thumbnail_height":630}