{"version":"1.0","type":"link","title":"Marine v. Commissioner","url":"https://uplaw.us/documents/tax/marine-v-commissioner-92-tc-958--494003b89da6e2e3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/494003b89da6e2e3.png","thumbnail_width":1200,"thumbnail_height":630}