{"version":"1.0","type":"link","title":"Gumm v. Commissioner","url":"https://uplaw.us/documents/tax/gumm-v-commissioner-93-tc-475--55b4a79086c4989f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/55b4a79086c4989f.png","thumbnail_width":1200,"thumbnail_height":630}