{"version":"1.0","type":"link","title":"Carter v. Commissioner","url":"https://uplaw.us/documents/tax/carter-v-commissioner-31-tc-1148--7486c465f1c8cc8b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7486c465f1c8cc8b.png","thumbnail_width":1200,"thumbnail_height":630}