{"version":"1.0","type":"link","title":"Durden v. Commissioner","url":"https://uplaw.us/documents/tax/durden-v-commissioner-3-tc-1--8eb31ece4996440d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8eb31ece4996440d.png","thumbnail_width":1200,"thumbnail_height":630}