{"version":"1.0","type":"link","title":"Lynch v. Commissioner","url":"https://uplaw.us/documents/tax/lynch-v-commissioner-31-tc-990--2c56626fb151e897","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2c56626fb151e897.png","thumbnail_width":1200,"thumbnail_height":630}