{"version":"1.0","type":"link","title":"Cooper v. Commissioner","url":"https://uplaw.us/documents/tax/cooper-v-commissioner-15-tc-757--165aa3e86bbf15de","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/165aa3e86bbf15de.png","thumbnail_width":1200,"thumbnail_height":630}