{"version":"1.0","type":"link","title":"Hannan v. Commissioner","url":"https://uplaw.us/documents/tax/hannan-v-commissioner-52-tc-787--0e95ff8dd16edd20","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/0e95ff8dd16edd20.png","thumbnail_width":1200,"thumbnail_height":630}