{"version":"1.0","type":"link","title":"Draper v. Commissioner","url":"https://uplaw.us/documents/tax/draper-v-commissioner-32-tc-545--5eca70f4c98b8c58","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5eca70f4c98b8c58.png","thumbnail_width":1200,"thumbnail_height":630}