{"version":"1.0","type":"link","title":"McGuire v. Commissioner","url":"https://uplaw.us/documents/tax/mcguire-v-commissioner-44-tc-801--4ebeffe1a465ec39","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4ebeffe1a465ec39.png","thumbnail_width":1200,"thumbnail_height":630}