{"version":"1.0","type":"link","title":"Collins v. Commissioner","url":"https://uplaw.us/documents/tax/collins-v-commissioner-1-tc-605--a1ba107d104c6a04","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a1ba107d104c6a04.png","thumbnail_width":1200,"thumbnail_height":630}