{"version":"1.0","type":"link","title":"McGowan v. Commissioner","url":"https://uplaw.us/documents/tax/mcgowan-v-commissioner-67-tc-599--d9707c0b983f3a5d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d9707c0b983f3a5d.png","thumbnail_width":1200,"thumbnail_height":630}