{"version":"1.0","type":"link","title":"Cluck v. Commissioner","url":"https://uplaw.us/documents/tax/cluck-v-commissioner-105-tc-324--197341606cdb67aa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/197341606cdb67aa.png","thumbnail_width":1200,"thumbnail_height":630}