{"version":"1.0","type":"link","title":"Cupp v. Commissioner","url":"https://uplaw.us/documents/tax/cupp-v-commissioner-65-tc-68--a1471817fc0afa66","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a1471817fc0afa66.png","thumbnail_width":1200,"thumbnail_height":630}