{"version":"1.0","type":"link","title":"Naples v. Commissioner","url":"https://uplaw.us/documents/tax/naples-v-commissioner-32-tc-1090--04e6e2e517753b86","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/04e6e2e517753b86.png","thumbnail_width":1200,"thumbnail_height":630}