{"version":"1.0","type":"link","title":"Loverin v. Commissioner","url":"https://uplaw.us/documents/tax/loverin-v-commissioner-10-tc-406--39dac6512eb4067f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/39dac6512eb4067f.png","thumbnail_width":1200,"thumbnail_height":630}