{"version":"1.0","type":"link","title":"Belk v. Comm'r","url":"https://uplaw.us/documents/tax/belk-v-commr-93-tc-434--30a2f496fd10eeb6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/30a2f496fd10eeb6.png","thumbnail_width":1200,"thumbnail_height":630}