{"version":"1.0","type":"link","title":"Evans v. Commissioner","url":"https://uplaw.us/documents/tax/evans-v-commissioner-54-tc-40--fc4b06a8d7ede85b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fc4b06a8d7ede85b.png","thumbnail_width":1200,"thumbnail_height":630}