{"version":"1.0","type":"link","title":"Cloes v. Commissioner","url":"https://uplaw.us/documents/tax/cloes-v-commissioner-79-tc-933--4b68b263b37e55f4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4b68b263b37e55f4.png","thumbnail_width":1200,"thumbnail_height":630}