{"version":"1.0","type":"link","title":"Culley v. Commissioner","url":"https://uplaw.us/documents/tax/culley-v-commissioner-29-tc-1076--6fa8c0ad8f6b4f9d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6fa8c0ad8f6b4f9d.png","thumbnail_width":1200,"thumbnail_height":630}