{"version":"1.0","type":"link","title":"Chapman v. Commissioner","url":"https://uplaw.us/documents/tax/chapman-v-commissioner-14-tc-943--287b83f702de609f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/287b83f702de609f.png","thumbnail_width":1200,"thumbnail_height":630}