{"version":"1.0","type":"link","title":"Kemper v. Comm'r","url":"https://uplaw.us/documents/tax/kemper-v-commr-86-tcm-12--e830b218154ad021","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e830b218154ad021.png","thumbnail_width":1200,"thumbnail_height":630}