{"version":"1.0","type":"link","title":"Frank v. Commissioner","url":"https://uplaw.us/documents/tax/frank-v-commissioner-22-tc-945--74889d78b5f36daa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/74889d78b5f36daa.png","thumbnail_width":1200,"thumbnail_height":630}