{"version":"1.0","type":"link","title":"Lucas v. Commissioner","url":"https://uplaw.us/documents/tax/lucas-v-commissioner-58-tc-1022--f4e3fec3597c4a58","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f4e3fec3597c4a58.png","thumbnail_width":1200,"thumbnail_height":630}