{"version":"1.0","type":"link","title":"Howell v. Commissioner","url":"https://uplaw.us/documents/tax/howell-v-commissioner-40-tc-940--e8a2e3e6e14e8f48","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e8a2e3e6e14e8f48.png","thumbnail_width":1200,"thumbnail_height":630}