{"version":"1.0","type":"link","title":"Commons v. Commissioner","url":"https://uplaw.us/documents/tax/commons-v-commissioner-20-tc-900--45082d583d55da89","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/45082d583d55da89.png","thumbnail_width":1200,"thumbnail_height":630}