{"version":"1.0","type":"link","title":"McCormick v. Commissioner","url":"https://uplaw.us/documents/tax/mccormick-v-commissioner-55-tc-138--9e8f1c0526c26206","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9e8f1c0526c26206.png","thumbnail_width":1200,"thumbnail_height":630}