{"version":"1.0","type":"link","title":"Iley v. Commissioner","url":"https://uplaw.us/documents/tax/iley-v-commissioner-19-tc-631--32e59f62fe19859a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/32e59f62fe19859a.png","thumbnail_width":1200,"thumbnail_height":630}