{"version":"1.0","type":"link","title":"Evans v. Commissioner","url":"https://uplaw.us/documents/tax/evans-v-commissioner-48-tc-704--0bbabb2b564e1db7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/0bbabb2b564e1db7.png","thumbnail_width":1200,"thumbnail_height":630}