{"version":"1.0","type":"link","title":"Champlin v. Commissioner","url":"https://uplaw.us/documents/tax/champlin-v-commissioner-6-tc-280--eb21052eadffbbfe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/eb21052eadffbbfe.png","thumbnail_width":1200,"thumbnail_height":630}