{"version":"1.0","type":"link","title":"Gray v. Commissioner","url":"https://uplaw.us/documents/tax/gray-v-commissioner-56-tc-1032--4dc776f08a483532","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4dc776f08a483532.png","thumbnail_width":1200,"thumbnail_height":630}