{"version":"1.0","type":"link","title":"Lewis v. Commissioner","url":"https://uplaw.us/documents/tax/lewis-v-commissioner-1-tc-449--8879ac46eb9497fe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8879ac46eb9497fe.png","thumbnail_width":1200,"thumbnail_height":630}