{"version":"1.0","type":"link","title":"Lewis v. Commissioner","url":"https://uplaw.us/documents/tax/lewis-v-commissioner-10-tc-1080--46417ae1388e42f2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/46417ae1388e42f2.png","thumbnail_width":1200,"thumbnail_height":630}