{"version":"1.0","type":"link","title":"Drew v. Commissioner","url":"https://uplaw.us/documents/tax/drew-v-commissioner-12-tc-5--45d0f99ca82fa918","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/45d0f99ca82fa918.png","thumbnail_width":1200,"thumbnail_height":630}