{"version":"1.0","type":"link","title":"Downs v. Commissioner","url":"https://uplaw.us/documents/tax/downs-v-commissioner-7-tc-1053--8e90525d3c516a86","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8e90525d3c516a86.png","thumbnail_width":1200,"thumbnail_height":630}