{"version":"1.0","type":"link","title":"Crane v. Commissioner","url":"https://uplaw.us/documents/tax/crane-v-commissioner-45-tc-397--7dd72bdfa835e425","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7dd72bdfa835e425.png","thumbnail_width":1200,"thumbnail_height":630}