{"version":"1.0","type":"link","title":"O'Dwyer v. Commissioner","url":"https://uplaw.us/documents/tax/odwyer-v-commissioner-28-tc-698--5afc79403274064a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5afc79403274064a.png","thumbnail_width":1200,"thumbnail_height":630}