{"version":"1.0","type":"link","title":"Courtney v. Commissioner","url":"https://uplaw.us/documents/tax/courtney-v-commissioner-28-tc-658--38f3d450710aee61","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/38f3d450710aee61.png","thumbnail_width":1200,"thumbnail_height":630}