{"version":"1.0","type":"link","title":"Grammer v. Commissioner","url":"https://uplaw.us/documents/tax/grammer-v-commissioner-12-tc-34--237502b04f78228f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/237502b04f78228f.png","thumbnail_width":1200,"thumbnail_height":630}