{"version":"1.0","type":"link","title":"Butler v. Commissioner","url":"https://uplaw.us/documents/tax/butler-v-commissioner-46-tc-280--97c30505d5232e95","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/97c30505d5232e95.png","thumbnail_width":1200,"thumbnail_height":630}