{"version":"1.0","type":"link","title":"Looper v. Commissioner","url":"https://uplaw.us/documents/tax/looper-v-commissioner-73-tc-690--ef3d8c8bde5716b6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ef3d8c8bde5716b6.png","thumbnail_width":1200,"thumbnail_height":630}