{"version":"1.0","type":"link","title":"Downer v. Commissioner","url":"https://uplaw.us/documents/tax/downer-v-commissioner-48-tc-86--375469f78756735d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/375469f78756735d.png","thumbnail_width":1200,"thumbnail_height":630}