{"version":"1.0","type":"link","title":"Lemery v. Commissioner","url":"https://uplaw.us/documents/tax/lemery-v-commissioner-52-tc-367--a30bf64ba2dd1695","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a30bf64ba2dd1695.png","thumbnail_width":1200,"thumbnail_height":630}