{"version":"1.0","type":"link","title":"Lowe v. Commissioner","url":"https://uplaw.us/documents/tax/lowe-v-commissioner-44-tc-363--6050bb9041693eb0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6050bb9041693eb0.png","thumbnail_width":1200,"thumbnail_height":630}