{"version":"1.0","type":"link","title":"Draper v. Commissioner","url":"https://uplaw.us/documents/tax/draper-v-commissioner-26-tc-201--6d2b478197637503","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6d2b478197637503.png","thumbnail_width":1200,"thumbnail_height":630}