{"version":"1.0","type":"link","title":"Clayton v. Commissioner","url":"https://uplaw.us/documents/tax/clayton-v-commissioner-102-tc-632--37cc13bf83c6c0ac","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/37cc13bf83c6c0ac.png","thumbnail_width":1200,"thumbnail_height":630}