{"version":"1.0","type":"link","title":"Ellis v. Commissioner","url":"https://uplaw.us/documents/tax/ellis-v-commissioner-14-tc-484--893538d6f4f3c493","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/893538d6f4f3c493.png","thumbnail_width":1200,"thumbnail_height":630}