{"version":"1.0","type":"link","title":"Cockrell v. Commissioner","url":"https://uplaw.us/documents/tax/cockrell-v-commissioner-38-tc-470--a8b455448a4d7597","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a8b455448a4d7597.png","thumbnail_width":1200,"thumbnail_height":630}