{"version":"1.0","type":"link","title":"Cole v. Commissioner","url":"https://uplaw.us/documents/tax/cole-v-commissioner-64-tc-1091--0957fc9fd02a8b3a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/0957fc9fd02a8b3a.png","thumbnail_width":1200,"thumbnail_height":630}