{"version":"1.0","type":"link","title":"Cunningham v. Commissioner","url":"https://uplaw.us/documents/tax/cunningham-v-commissioner-20-tc-65--236d42063be1f675","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/236d42063be1f675.png","thumbnail_width":1200,"thumbnail_height":630}