{"version":"1.0","type":"link","title":"Downe v. Commissioner","url":"https://uplaw.us/documents/tax/downe-v-commissioner-2-tc-967--f2c66643e262a051","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f2c66643e262a051.png","thumbnail_width":1200,"thumbnail_height":630}