{"version":"1.0","type":"link","title":"Emerson v. Commissioner","url":"https://uplaw.us/documents/tax/emerson-v-commissioner-12-tc-875--6314911f4b2a0003","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6314911f4b2a0003.png","thumbnail_width":1200,"thumbnail_height":630}