{"version":"1.0","type":"link","title":"Newbury v. Commissioner","url":"https://uplaw.us/documents/tax/newbury-v-commissioner-46-tc-690--0cf1af816dd68794","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/0cf1af816dd68794.png","thumbnail_width":1200,"thumbnail_height":630}