{"version":"1.0","type":"link","title":"Cohn v. Commissioner","url":"https://uplaw.us/documents/tax/cohn-v-commissioner-21-tc-90--fda027b229fa208e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fda027b229fa208e.png","thumbnail_width":1200,"thumbnail_height":630}