{"version":"1.0","type":"link","title":"Felix v. Commissioner","url":"https://uplaw.us/documents/tax/felix-v-commissioner-21-tc-794--3f1585b1bbe0eff0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3f1585b1bbe0eff0.png","thumbnail_width":1200,"thumbnail_height":630}