{"version":"1.0","type":"link","title":"Carranza v. Commissioner","url":"https://uplaw.us/documents/tax/carranza-v-commissioner-11-tc-224--978e8ee3f1d33d67","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/978e8ee3f1d33d67.png","thumbnail_width":1200,"thumbnail_height":630}