{"version":"1.0","type":"link","title":"Oates v. Commissioner","url":"https://uplaw.us/documents/tax/oates-v-commissioner-18-tc-570--ee8385cc636e3fe4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ee8385cc636e3fe4.png","thumbnail_width":1200,"thumbnail_height":630}