{"version":"1.0","type":"link","title":"Benoit v. Commissioner","url":"https://uplaw.us/documents/tax/benoit-v-commissioner-25-tc-656--0a7490d17c8264da","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/0a7490d17c8264da.png","thumbnail_width":1200,"thumbnail_height":630}