{"version":"1.0","type":"link","title":"Foil v. Commissioner","url":"https://uplaw.us/documents/tax/foil-v-commissioner-92-tc-376--41b6c19cfe033e55","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/41b6c19cfe033e55.png","thumbnail_width":1200,"thumbnail_height":630}