{"version":"1.0","type":"link","title":"Drill v. Commissioner","url":"https://uplaw.us/documents/tax/drill-v-commissioner-8-tc-902--6cb567ae445d720d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6cb567ae445d720d.png","thumbnail_width":1200,"thumbnail_height":630}