{"version":"1.0","type":"link","title":"Emmons v. Commissioner","url":"https://uplaw.us/documents/tax/emmons-v-commissioner-31-tc-26--2b56a9eb242bf631","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2b56a9eb242bf631.png","thumbnail_width":1200,"thumbnail_height":630}