{"version":"1.0","type":"link","title":"Budd v. Commissioner","url":"https://uplaw.us/documents/tax/budd-v-commissioner-7-tc-413--899b37a9edabb561","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/899b37a9edabb561.png","thumbnail_width":1200,"thumbnail_height":630}