{"version":"1.0","type":"link","title":"McLellan v. Commissioner","url":"https://uplaw.us/documents/tax/mclellan-v-commissioner-51-tc-462--58efea326b900e0f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/58efea326b900e0f.png","thumbnail_width":1200,"thumbnail_height":630}