{"version":"1.0","type":"link","title":"Houghton v. Commissioner","url":"https://uplaw.us/documents/tax/houghton-v-commissioner-48-tc-656--11426c7d6a911938","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/11426c7d6a911938.png","thumbnail_width":1200,"thumbnail_height":630}