{"version":"1.0","type":"link","title":"Holt v. Commissioner","url":"https://uplaw.us/documents/tax/holt-v-commissioner-23-tc-469--a138486d4d88c304","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a138486d4d88c304.png","thumbnail_width":1200,"thumbnail_height":630}