{"version":"1.0","type":"link","title":"Billings v. Comm'r","url":"https://uplaw.us/documents/tax/billings-v-commr-127-tc-7--26b7e570db418e06","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/26b7e570db418e06.png","thumbnail_width":1200,"thumbnail_height":630}