{"version":"1.0","type":"link","title":"Cook v. Commissioner","url":"https://uplaw.us/documents/tax/cook-v-commissioner-90-tc-975--e1ad019443f5a375","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e1ad019443f5a375.png","thumbnail_width":1200,"thumbnail_height":630}