{"version":"1.0","type":"link","title":"Davies v. Commissioner","url":"https://uplaw.us/documents/tax/davies-v-commissioner-54-tc-170--41c8a2c05313e43d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/41c8a2c05313e43d.png","thumbnail_width":1200,"thumbnail_height":630}