{"version":"1.0","type":"link","title":"Coerver v. Commissioner","url":"https://uplaw.us/documents/tax/coerver-v-commissioner-36-tc-252--35ebca9672a5f943","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/35ebca9672a5f943.png","thumbnail_width":1200,"thumbnail_height":630}