{"version":"1.0","type":"link","title":"Moore v. Commissioner","url":"https://uplaw.us/documents/tax/moore-v-commissioner-114-tc-171--63a1cd74a538143a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/63a1cd74a538143a.png","thumbnail_width":1200,"thumbnail_height":630}