{"version":"1.0","type":"link","title":"Leas v. Commissioner","url":"https://uplaw.us/documents/tax/leas-v-commissioner-23-tc-1058--dc79a5fac056a08d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/dc79a5fac056a08d.png","thumbnail_width":1200,"thumbnail_height":630}