{"version":"1.0","type":"link","title":"Leaman v. Commissioner","url":"https://uplaw.us/documents/tax/leaman-v-commissioner-5-tc-699--11486cda6789be2f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/11486cda6789be2f.png","thumbnail_width":1200,"thumbnail_height":630}