{"version":"1.0","type":"link","title":"Newman v. Commissioner","url":"https://uplaw.us/documents/tax/newman-v-commissioner-5-tc-603--72a12d71efaaf831","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/72a12d71efaaf831.png","thumbnail_width":1200,"thumbnail_height":630}