{"version":"1.0","type":"link","title":"Lewis v. Commissioner","url":"https://uplaw.us/documents/tax/lewis-v-commissioner-21-tcm-1647--9b007bd4000baaf0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9b007bd4000baaf0.png","thumbnail_width":1200,"thumbnail_height":630}