{"version":"1.0","type":"link","title":"Fleming v. Commissioner","url":"https://uplaw.us/documents/tax/fleming-v-commissioner-3-tc-974--0dc1e51127ca06b6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/0dc1e51127ca06b6.png","thumbnail_width":1200,"thumbnail_height":630}