{"version":"1.0","type":"link","title":"Fried v. Commissioner","url":"https://uplaw.us/documents/tax/fried-v-commissioner-25-tc-1241--577a297dbadc9af3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/577a297dbadc9af3.png","thumbnail_width":1200,"thumbnail_height":630}