{"version":"1.0","type":"link","title":"Leach v. Commissioner","url":"https://uplaw.us/documents/tax/leach-v-commissioner-12-tc-20--d8ed72365d7c9a61","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d8ed72365d7c9a61.png","thumbnail_width":1200,"thumbnail_height":630}