{"version":"1.0","type":"link","title":"Newton v. Commissioner","url":"https://uplaw.us/documents/tax/newton-v-commissioner-12-tc-204--e3d54365d645e5c7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e3d54365d645e5c7.png","thumbnail_width":1200,"thumbnail_height":630}