{"version":"1.0","type":"link","title":"Noell v. Commissioner","url":"https://uplaw.us/documents/tax/noell-v-commissioner-24-tc-329--dc396bdb7a842474","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/dc396bdb7a842474.png","thumbnail_width":1200,"thumbnail_height":630}