{"version":"1.0","type":"link","title":"Delany v. Commissioner","url":"https://uplaw.us/documents/tax/delany-v-commissioner-1-tc-781--fbfab89db63bd35f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fbfab89db63bd35f.png","thumbnail_width":1200,"thumbnail_height":630}