{"version":"1.0","type":"link","title":"Brooks v. Commissioner","url":"https://uplaw.us/documents/tax/brooks-v-commissioner-63-tc-709--cc1f4c3d2963387a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/cc1f4c3d2963387a.png","thumbnail_width":1200,"thumbnail_height":630}