{"version":"1.0","type":"link","title":"Leach v. Commissioner","url":"https://uplaw.us/documents/tax/leach-v-commissioner-21-tc-70--941e397d35a2bcc7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/941e397d35a2bcc7.png","thumbnail_width":1200,"thumbnail_height":630}