{"version":"1.0","type":"link","title":"Courtney v. Commissioner","url":"https://uplaw.us/documents/tax/courtney-v-commissioner-32-tc-334--6d99c5ffd0bc6b83","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6d99c5ffd0bc6b83.png","thumbnail_width":1200,"thumbnail_height":630}