{"version":"1.0","type":"link","title":"Cheshire v. Commissioner","url":"https://uplaw.us/documents/tax/cheshire-v-commissioner-115-tc-183--456c76894bffd5fa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/456c76894bffd5fa.png","thumbnail_width":1200,"thumbnail_height":630}