{"version":"1.0","type":"link","title":"Brand v. Commissioner","url":"https://uplaw.us/documents/tax/brand-v-commissioner-81-tc-821--d8419cf153f9fba9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d8419cf153f9fba9.png","thumbnail_width":1200,"thumbnail_height":630}