{"version":"1.0","type":"link","title":"Frazee v. Commissioner","url":"https://uplaw.us/documents/tax/frazee-v-commissioner-98-tc-554--ad6e0da54d141744","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ad6e0da54d141744.png","thumbnail_width":1200,"thumbnail_height":630}