{"version":"1.0","type":"link","title":"Bailey v. Commissioner","url":"https://uplaw.us/documents/tax/bailey-v-commissioner-52-tc-115--33c8de5206392866","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/33c8de5206392866.png","thumbnail_width":1200,"thumbnail_height":630}