{"version":"1.0","type":"link","title":"Gracey v. Commissioner","url":"https://uplaw.us/documents/tax/gracey-v-commissioner-5-tc-296--11c1cb47100fede4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/11c1cb47100fede4.png","thumbnail_width":1200,"thumbnail_height":630}