{"version":"1.0","type":"link","title":"Cramer v. Commissioner","url":"https://uplaw.us/documents/tax/cramer-v-commissioner-20-tc-679--849c1c5291838ece","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/849c1c5291838ece.png","thumbnail_width":1200,"thumbnail_height":630}