{"version":"1.0","type":"link","title":"Cohen v. Commissioner","url":"https://uplaw.us/documents/tax/cohen-v-commissioner-42-tcm-312--1b6beed624f00a80","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1b6beed624f00a80.png","thumbnail_width":1200,"thumbnail_height":630}