{"version":"1.0","type":"link","title":"Cullins v. Commissioner","url":"https://uplaw.us/documents/tax/cullins-v-commissioner-24-tc-322--c3f81e032de5fa85","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c3f81e032de5fa85.png","thumbnail_width":1200,"thumbnail_height":630}