{"version":"1.0","type":"link","title":"Harper v. Commissioner","url":"https://uplaw.us/documents/tax/harper-v-commissioner-99-tc-533--eef42a91a8ca4e6e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/eef42a91a8ca4e6e.png","thumbnail_width":1200,"thumbnail_height":630}