{"version":"1.0","type":"link","title":"Emmons v. Commissioner","url":"https://uplaw.us/documents/tax/emmons-v-commissioner-92-tc-342--996271be325efee3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/996271be325efee3.png","thumbnail_width":1200,"thumbnail_height":630}