{"version":"1.0","type":"link","title":"Lukens v. Commissioner","url":"https://uplaw.us/documents/tax/lukens-v-commissioner-26-tc-900--060ed304f655753e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/060ed304f655753e.png","thumbnail_width":1200,"thumbnail_height":630}