{"version":"1.0","type":"link","title":"McCoy v. Commissioner","url":"https://uplaw.us/documents/tax/mccoy-v-commissioner-57-tc-732--d470d705d5a6a32c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d470d705d5a6a32c.png","thumbnail_width":1200,"thumbnail_height":630}