{"version":"1.0","type":"link","title":"Packard v. Commissioner","url":"https://uplaw.us/documents/tax/packard-v-commissioner-63-tc-621--cc85cbb515d15e41","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/cc85cbb515d15e41.png","thumbnail_width":1200,"thumbnail_height":630}