{"version":"1.0","type":"link","title":"Canada v. Commissioner","url":"https://uplaw.us/documents/tax/canada-v-commissioner-82-tc-973--f43b8b32949fccd0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f43b8b32949fccd0.png","thumbnail_width":1200,"thumbnail_height":630}