{"version":"1.0","type":"link","title":"Neely v. Commissioner","url":"https://uplaw.us/documents/tax/neely-v-commissioner-85-tc-934--bf5b145ad6e09067","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bf5b145ad6e09067.png","thumbnail_width":1200,"thumbnail_height":630}