{"version":"1.0","type":"link","title":"Martin v. Commissioner","url":"https://uplaw.us/documents/tax/martin-v-commissioner-38-tc-188--5f82621b30683a8f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5f82621b30683a8f.png","thumbnail_width":1200,"thumbnail_height":630}