{"version":"1.0","type":"link","title":"Frazer v. Commissioner","url":"https://uplaw.us/documents/tax/frazer-v-commissioner-4-tc-1152--5b72c31a6c2a5ce2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5b72c31a6c2a5ce2.png","thumbnail_width":1200,"thumbnail_height":630}