{"version":"1.0","type":"link","title":"Lum v. Commissioner","url":"https://uplaw.us/documents/tax/lum-v-commissioner-12-tc-375--d124380d75285a6a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d124380d75285a6a.png","thumbnail_width":1200,"thumbnail_height":630}