{"version":"1.0","type":"link","title":"Gooding v. Commissioner","url":"https://uplaw.us/documents/tax/gooding-v-commissioner-27-tc-627--6bb67359804cae7c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6bb67359804cae7c.png","thumbnail_width":1200,"thumbnail_height":630}