{"version":"1.0","type":"link","title":"Overton v. Commissioner","url":"https://uplaw.us/documents/tax/overton-v-commissioner-6-tc-304--ee1f6d6d064ad21d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ee1f6d6d064ad21d.png","thumbnail_width":1200,"thumbnail_height":630}