{"version":"1.0","type":"link","title":"MacDonald v. Commissioner","url":"https://uplaw.us/documents/tax/macdonald-v-commissioner-52-tc-386--c321e5e2c8a4c5a3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c321e5e2c8a4c5a3.png","thumbnail_width":1200,"thumbnail_height":630}