{"version":"1.0","type":"link","title":"Dowd v. Commissioner","url":"https://uplaw.us/documents/tax/dowd-v-commissioner-37-tc-399--6be1560367a6c005","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6be1560367a6c005.png","thumbnail_width":1200,"thumbnail_height":630}