{"version":"1.0","type":"link","title":"Epp v. Commissioner","url":"https://uplaw.us/documents/tax/epp-v-commissioner-78-tc-801--93a416e56a529149","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/93a416e56a529149.png","thumbnail_width":1200,"thumbnail_height":630}